You have the following transactions that occurred during April and May in the books of Lockhart company:

On the 4thof April, Lockhart provided services for customers with a cost of $15,000 2/10 n/40

On the 10thof April, Steve (a customer) have used Lockhart store credit card to purchase goods with a selling price of $760

On the 28thof April, sales to customers through HSBC bank credit card total of $18,000. The bank deducts a commission of 3%

At the end of April, 2% interest is added to all store credit card sales outstanding balances

On the 5thof May, a note receivable was recognized in settlement of unpaid account receivable total of $10,000

At the end of May, Lockhart sold 350,000 of its account receivable to Dean factoring which charges 3% commission.

You are required to journalese the required journal entry for each transaction in the books of Lockhart company