The following selected transactions were completed by Interstate Supplies Co., which sells irrigation supplies primarily to wholesalers and occasionally to retail customers:
Mar. 1 Sold merchandise on account to Babcock Co., $7,500, terms FOB shipping point, n/eom. The cost of the merchandise sold was $4,500.
2 Sold merchandise for $8,000 plus 6% sales tax to cash customers. The cost of merchandise sold was $4,750.
5 Sold merchandise on account to North Star Company, $16,000, terms FOB destination 1/10, n/30. The cost of merchandise sold was $10,500.
8 Sold merchandise for $6,150 plus 6% sales tax to customers who used VISA cards. Deposited credit card receipts into the bank. The cost of merchandise sold was $3,700.
13 Sold merchandise to customers who used American Express cards, $6,500. The cost of merchandise sold was $3,600.
Mar. 14 Sold merchandise on account to Blech Co., $7,500, terms FOB shipping point, 1/10, n/30. The cost of merchandise sold was $4,000.
15 Received check for amount due from North Star Company for sale on March 5.
16 Issued credit memorandum for $800 to Blech Co. for merchandise returned from sale on March 14. The cost of the merchandise returned was $360.
18 Sold merchandise on account to Westech Company, $6,850, terms FOB shipping point, 2/10, n/30. Paid $210 for transportation costs and added them to the invoice.
The cost of merchandise sold was $4,100.
24 Received check for amount due from Blech Co. for sale on March 14 less credit memorandum of March 16 and discount.
27 Received $7,680 from American Express for $8,000 of sales reported March 1–12.
28 Received check for amount due from Westech Company for sale of March 18.
31 Paid Downtown Delivery Service $1,275 for merchandise delivered during March to customers under shipping terms of FOB destination.
31 Received check for amount due from Babcock Co. for sale of March 1.
Apr. 3 Paid First National Bank $725 for service fees for handling VISA sales during March.
10 Paid $2,800 to state sales tax division for taxes owed on March sales.

Instructions
Journalize the entries to record the transactions of Interstate Supplies Co.