The following were selected from among the transactions completed by Calworks Company during April of the current year:

Apr. 3. Purchased merchandise on account from Prescott Co., list price $42,000, trade discount 40%, terms FOB destination, 2/10, n/30.

4. Sold merchandise for cash, $18,200. The cost of the merchandise sold was $11,000.

5. Purchased merchandise on account from Stafford Co., $21,300, terms FOB shipping point, 2/10, n/30, with prepaid freight of $600 added to the invoice.

6. Returned $6,000 of merchandise purchased on April 3 from Prescott Co.

11. Sold merchandise on account to Logan Co., list price $8,500, trade discount 20%, terms 1/10, n/30. The cost of the merchandise sold was $4,500.

13. Paid Prescott Co. on account for purchase of April 3, less return of April 6 and discount.

14. Sold merchandise on VISA, $60,000. The cost of the merchandise sold was $36,000.

Apr. 15. Paid Stafford Co. on account for purchase of April 5, less discount.

21. Received cash on account from sale of April 11 to Logan Co., less discount.

24. Sold merchandise on account to Alma Co., $9,200, terms 1/10, n/30. The cost of the merchandise sold was $5,500.

28. Paid VISA service fee of $1,800.

30. Received merchandise returned by Alma Co. from sale on April 24, $1,200. The cost of the returned merchandise was $720.

Instructions

Journalize the transactions.