Winters Hardware Store completed the following merchandising transactions in the month of May. At the beginning of May, Winters' ledger showed Cash of $$8,000$ and Common Stock of $$8,000.$May $1$ Purchased merchandise on account from Black Wholesale Supply for $$8,000,$ terms $1/10,$ n$/30\mathrm{.}2$ Sold merchandise on account for $$4,400,$ terms $2/10,/30.$ The cost of the merchandise sold was $$3,300\mathrm{.}5$Received credit from Black Wholesale Supply for merchandise returned $$200.$Received collections in full, less discounts, from customers billed on May $2\mathrm{.}10$ Paid Black Wholesale Supply in full, less discount$\mathrm{.}11$Purchased supplies for cash $5900\mathrm{.}12$Purchased merchandise for cash $$3,100\mathrm{.}15$Received $$230$ refund for return of poor$-$quality merchandise from supplier on cash purchase$\mathrm{.}17$Purchased merchandise on account from Wilhelm Distributors for $$2,500,$ terms $2/10,$ n$/30\mathrm{.}19$Paid freight on May $17$ purchase $$250\mathrm{.}24$Sold merchandise for cash $$5,500.$ The cost of the merchandise sold was $$4,100\mathrm{.}25$Purchased merchandise on account from Clasps Inc. for $$800,$ terms $3/10,$ n$/30\mathrm{.}27$Paid Wilhelm Distributors in full, less discount$\mathrm{.}29$Made refunds to cash customers for returned merchandise $$124.$ The returned merchandise had cost $$70\mathrm{.}31$ Sold merchandise on account for $$1,280,$ terms n$/30.$ The cost of the merchandise sold was $$762.$

Post the transactions to T$-$accounts. Be sure to enter the beginning cash and common stock balances. $($Post entries in order of journal entries$)$