The Walla Walla Wine Company, a wholesaler of Washington state wines, sells on credit terms of 2/10, n/30. It uses the gross method for cash discounts. Consider the following transactions:

June 9 Sales on credit to Westlake Wine Mercantile, $40,000.

June 11 Sales on credit to Marty’s Liquors, $15,000.

June 18 Collected from Westlake Wine Mercantile.

June 26 Accepted the return of six cases from Marty’s Liquors, $1,000.

July 10 Collected from Marty’s Liquors.

July 12 Westlake Wine Mercantile returned some defective wine that it had acquired on

June 9 for $100. Walla Walla issued a cash refund immediately.

Prepare journal entries for these transactions. Omit explanations. Assume the full appropriate amounts were exchanged.