The following transactions were selected from the records of Evergreen Company:

July 12 Sold merchandise to Wally Butler, who paid the $1,000 purchase with cash. The goods cost Evergreen Company $600.

15 Sold merchandise to Claudio’s Chair Company at a selling price of $5,000 on terms 3/10, n/30. The goods cost Evergreen Company $3,500.

20 Sold merchandise to Otto’s Ottomans at a selling price of $3,000 on terms 3/10, n/30. The goods cost Evergreen Company $1,900.

23 Collected payment from Claudio’s Chair Company from the July 15 sale.

Aug. 25   Collected payment from Otto’s Ottomans from the July 20 sale.

Required:

Prepare journal entries to record the transactions, assuming Evergreen Company uses a perpetual inventory system. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)