June 18 Issued check 30421 for $422.50 as payment in full of invoice A2298 from Alfredo's Supply. Cash terms of net 10 are extended by this vendor. June 18 Upon analysis of the Vandecamp Sports account, discovered that invoice V2011 dated May 19, had been misfiled and must be paid in full today (check number 30422). The balance of the invoice is $1,575.00, and Vandecamp Sports extends cash terms of 2/10, n/30.June 18 Issued check 30421 for $422.50 as payment in full of invoice A2298 from Alfredo's Supply. Cash terms of net 10 are extended by this vendor.

June 18 Upon analysis of the Vandecamp Sports account, discovered that invoice V2011 dated May 19, had been misfiled and must be paid in full today (check number 30422). The balance of the invoice is $1,575.00, and Vandecamp Sports extends cash terms of 2/10, n/30.

June 18 Purchased a special order, custom built, racing version, of the Slickfast 8000, personal watercraft, from Clear Water, Incorporated. The purchase invoice from Clear Water totals $9,700.00, with $9,500.00 the cost of the Jet Ski, and $200.00 the charge for freight. Terms on invoice C3754 are 2/10, n/30 and thepersonal watercraft was shipped FOB shipping point.

June 19 Issued check 30423 for $335.00 to Phillips Accountancy, Inc., foraccounting services received (invoice K5443).

June 19 Issued check 30424 in payment of the June 9 invoice from Kawasaki, USA. Invoice K3355 totaling $43,450.00 lists cash terms of 2/10, n/30.

June 20 Sold on account the special order Slickfast 8000 personal watercraft and a custom trailer to customer Alex Bacon. Sales invoice number G6045, shows the total sales price, including tax, to be $14,530.60. Divide this total by 1.07 (the sales price of 100% plus the sales tax of 7%) to calculate the amount of the sale and then subtract to determine the amount of the sales tax. Cost of the special racing watercraft totaled $9,700.00.

June 20 Issued check 30425 for $54.00 to the Gold Run Freight Company (invoice GR310 received today) as payment in full for delivery of a customer Jet Ski. This transaction should be debited to an operating expense account.

June 20 Performed service work totaling $299.60, including tax, for customer Alex Fong (invoice number G6046). Alex paid in full using a Western National Credit Card. Calculate the amount billed for the service fees and the correct amount of the sales tax.

June 20 Received a check for $13,560 from customer Cheryl Newman as payment in full on her account (invoice G6005).

June 20 Issued check 30426 in payment of invoice ZM299 from ZeamanSprintcraft. Check the subsidiary ledger or the invoice of June 10 and the debit memo of June 13 for specific information on this liability. The cash terms offered by Zeaman Sprintcraft are 1/10, n/30.

Need Journal Entries for these statement transactions. Here are the Accounts 101 Cash 105 Accounts Receivable 107 Accounts Rec., Cr. Card Companies 115 Merchandise Inventory 201 Accounts Payable 205 Sales Tax Payable 401 Watercraft and Accessory Sales 402 Sales Returns and Allowances 411 Service Fees Earned 501 Cost of Goods Sold 505 Transportation-In 604 Advertising Expense 606 Delivery 607 Credit Card Expense 608 Tools expense