The following selected transactions were completed by Lawn Supplies Co., which sells irrigation supplies primarily to wholesalers and occasionally to retail customers Mar. 1. Sold merchandise on account to Green Grass Co., $12,000, terms FOB shipping. point, n/eom. The cost of merchandise sold was $7,200. 2. Sold merchandise for $25,400 plus 7% sales tax to retail cash customers. The cost of merchandise sold was $16,500. 5. Sold merchandise on account to Jones Company, $32,200, terms FOB destination, 2/10, n/30. The cost of merchandise sold was $20,900. 8. sold merchandise for $12,500 plus 6% sales tax to retail customers who used VISA cards. The cost of merchandise sold was $7,500 13. Sold merchandise to customers who used MasterCard cards, $9,000. The cost of merchandise sold was $5,700. 14. Sold merchandise on account to Haynes Co., $10,300, terms FOB shipping point, 1/10, n/30. The cost of merchandise sold was $6,100. 15. Received check for amount due from Jones Company for sale on Mar. 5. 16. Issued credit memo for $1,500 to Haynes Co. for merchandise returned from sale on Mar. 14. The cost of the merchandise returned was $800. 18. Sold merchandise on account to Horton Company, $5,800, terms FOB shipping point, 2/10, n/30. Paid $300 for freight and added it to the invoice. The cost of merchandise sold was $3,500. 24. Received check for amount due from Haynes Co. for sale on Mar. 14 less credit memo of Mar. 16 and discount 28. Received check for amount due from Horton Company for sale of Mar. 18 31. Paid First Delivery Service $1,520 for merchandise delivered during Mar. to customers under shipping terms of FOB destination. 31. Received check for amount due from Green Grass Co. for sale of Mar. 1 Apr. 3. Paid First Federal Bank $920 for service fees for handling MasterCard and VISA sales during Mar. 10. Paid $2,910 to state sales tax division for taxes owed on sales