The following transactions occurred over the months of September to December 2017 at Nicoles Getaway Spa (NGS).

September	Sold spa merchandise to Ashley Welch Beauty for $10,200 on account; the cost of these goods to NGS was $5,100.
October	Sold merchandise to Kelly Fast Nail Gallery for $6,750 on account; the cost of these goods to NGS was $3,000.
November	Sold merchandise to Raea Gooding Wellness for $2,400 on account; the cost of these goods to NGS was $1,590.
December	Received $6,800 from Ashley Welch Beauty for payment on its account.

Required: 1. Prepare journal entries for each of the transactions. Assume a perpetual inventory system. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)