4 Sold $600 of merchandise on credit (that had cost $240) to Natara Morris, terms n/15. 5 Sold $8,200 of merchandise (that had cost $3,280) to customers who used their Zisa cards. Zisa charges a 6.0% fee. 6 Sold $6,110 of merchandise (that had cost $2,444) to customers who used their Access cards. Access charges a 5.0% fee. 8 Sold $4,400 of merchandise (that had cost $1,760) to customers who used their Access cards. Access charges a 5.0% fee. 13 Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $683 balance in McKee’s account was from a credit sale last year. 18 Received Morris’s check in full payment for the June 4 purchase.

Accounts Receivables600 debit

Sales Revenues  600 credit

--to record sale--  

COGS  240debit

Inventory  240 credit

--to record COGS of the previous sale--    

Accounts Receivables7,708 debit

credit card expense         492 debi

Sales Revenues  8200 credit

--to record sale--  

COGS  3280 debit

Inventory  3280 credit

--to record COGS of the previous sale--    

Accounts Receivables5,804.5‬ debit

credit card expense         305.5 debi

Sales Revenues   6,110 credit

--to record sale--  

COGS  2,444 debit

Inventory  2,444 credit

--to record COGS of the previous sale--  

allowance for doubtful accounts 683 debit

           accounts receivables           683 credit

--to record write-off of McKee's account--

cash     600 debit

account receivables 600 credit

--to record Morris payment in full--

Explanation:

We record considering the accounting principles:

debit = credit

the creditcard will charge their fee and transfer to the company the remained that's why the account recievable is lower than sales nominal as the credit card colelct their fee first.

answer; intellectual property protection;

this is all on your opinion. you choose what you want to do.