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The following selected transactions were completed by AmsterdamSupply Co., which sells office supplies primarily to wholesalersand occasionally to retail customers. Also note that the companyuses a clearing house to take care of all bank as well as non-bankcredit cards used by its customers.

Record on page 10 of the journal

Mar.	2	Sold merchandise on account to Equinox Co., $18,900, terms FOBdestination, 1/10, n/30. The cost of the goods sold was$13,300.
	3	Sold merchandise for $11,350 plus 6% sales tax to retail cashcustomers. The cost of the goods sold was $7,000.
	4	Sold merchandise on account to Empire Co., $55,400, terms FOBshipping point, n/eom. The cost of the goods sold was $33,200.
	5	Sold merchandise for $30,000 plus 6% sales tax to retailcustomers who used MasterCard. The cost of the goods sold was$19,400.
	12	Received check for amount due from Equinox Co. for sale onMarch 2.
	14	Sold merchandise to customers who used American Express cards,$13,700. The cost of the goods sold was $8,350.
	16	Sold merchandise on account to Targhee Co., $27,500, terms FOBshipping point, 1/10, n/30. The cost of the goods sold was$16,000.
	18	Issued credit memo for $4,800 to Targhee Co. for merchandisereturned from sale on March 16. The cost of the merchandisereturned was $2,900.

Record on page 11 of the journal

Mar.	19	Sold merchandise on account to Vista Co., $8,250, terms FOBshipping point, 2/10, n/30. Added $75 to the invoice for prepaidfreight. The cost of the goods sold was $5,000.
	26	Received check for amount due from Targhee Co. for sale onMarch 16 less credit memo of March 18.
	28	Received check for amount due from Vista Co. for sale of March19.
	31	Received check for amount due from Empire Co. for sale of March4.
	31	Paid Fleetwood Delivery Service $5,600 for merchandisedelivered during March to customers under shipping terms of FOBdestination.
Apr.	3	Paid City Bank $940 for service fees for handling MasterCardand American Express sales during March.
	15	Paid $6,544 to state sales tax division for taxes owed onsales.

Journalize the entries to record the transactions of AmsterdamSupply Co. Refer to the Chart of Accounts for exact wording ofaccount titles.

CHART OF ACCOUNTS

Amsterdam Supply Co.General Ledger

	ASSETS
110	Cash
121	Accounts Receivable-Empire Co.
122	Accounts Receivable-Equinox Co.
123	Accounts Receivable-Targhee Co.
124	Accounts Receivable-Vista Co.
125	Notes Receivable
130	Inventory
131	Estimated Returns Inventory
140	Office Supplies
141	Store Supplies
142	Prepaid Insurance
180	Land
192	Store Equipment
193	Accumulated Depreciation-Store Equipment
194	Office Equipment
195	Accumulated Depreciation-Office Equipment

	LIABILITIES
210	Accounts Payable
216	Salaries Payable
218	Sales Tax Payable
219	Customer Refunds Payable
221	Notes Payable

	EQUITY
310	Common Stock
311	Retained Earnings
312	Dividends
313	Income Summary

	REVENUE
410	Sales
610	Interest Revenue

	EXPENSES
510	Cost of Goods Sold
521	Delivery Expense
522	Advertising Expense
524	Depreciation Expense-Store Equipment
525	Depreciation Expense-Office Equipment
526	Salaries Expense
531	Rent Expense
533	Insurance Expense
534	Store Supplies Expense
535	Office Supplies Expense
536	Credit Card Expense
539	Miscellaneous Expense
710	Interest Expense