The following transactions were selected from the records of Evergreen Company:

July 12	Sold merchandise to Wally Butler, who paid the $2,700 purchase with cash. The goods cost Evergreen Company $1,450.
July 15	Sold merchandise to Claudios Chair Company at a selling price of $8,400 on terms 3/10, n/30. The goods cost Evergreen Company $5,200.
July 16	Sold merchandise to Ottos Ottomans at a selling price of $4,700 on terms 3/10, n/30. The goods cost Evergreen Company $2,750.
July 23	Received cash from Claudios Chair Company for the amount due from July 15.
July 31	Received cash from Ottos Ottomans for the amount due from July 16.

Required:

Prepare journal entries to record the transactions, assuming Evergreen Company records discounts using the gross method in a perpetual inventory system.