The following selected transactions were completed by Lawn Supplies Co., which sells irrigation supplies primarily to wholesalers and occasionally to retail customers:

Mar. 1.	Sold merchandise on account to Green Grass Co., $11,500, terms FOB shipping point, n/eom. The cost of merchandise sold was $6,900.
2.	Sold merchandise for $23,000 plus 5% sales tax to retail cash customers. The cost of merchandise sold was $15,000.
5.	Sold merchandise on account to Jones Company, $36,300, terms FOB destination, 2/10, n/30. The cost of merchandise sold was $23,600.
8.	Sold merchandise for $8,000 plus 6% sales tax to retail customers who used VISA cards. The cost of merchandise sold was $4,800.
13.	Sold merchandise to customers who used MasterCard cards, $7,000. The cost of merchandise sold was $4,400.
14.	Sold merchandise on account to Haynes Co., $9,800, terms FOB shipping point, 1/10, n/30. The cost of merchandise sold was $5,800.
15.	Received check for amount due from Jones Company for sale on Mar. 5.
16.	Issued credit memo for $1,500 to Haynes Co. for merchandise returned from sale on Mar. 14. The cost of the merchandise returned was $800.
18.	Sold merchandise on account to Horton Company, $7,000, terms FOB shipping point, 2/10, n/30. Paid $300 for freight and added it to the invoice. The cost of merchandise sold was $4,200.
24.	Received check for amount due from Haynes Co. for sale on Mar. 14 less credit memo of Mar. 16 and discount.
28.	Received check for amount due from Horton Company for sale of Mar. 18.
31.	Paid First Delivery Service $2,120 for merchandise delivered during Mar. to customers under shipping terms of FOB destination.
31.	Received check for amount due from Green Grass Co. for sale of Mar. 1.
Apr. 3.	Paid First Federal Bank $950 for service fees for handling MasterCard and VISA sales during Mar.
10.	Paid $1,870 to state sales tax division for taxes owed on sales.

Required:

Journalize the entries to record the transactions of Lawn Supplies Co. For a compound transaction, if no entry is required, leave the entry box blank.

Date	Account	Debit	Credit
Mar. 1-sale	SelectAccounts Receivable-Green Grass Co.Merchandise InventorySalesSales DiscountsSales Returns and AllowancesItem 1
	SelectCashCost of Merchandise SoldSalesSales DiscountsSales Returns and AllowancesItem 3

Date	Account	Debit	Credit
Mar. 1-cost	SelectCashCost of Merchandise SoldMerchandise InventorySalesSales Returns and AllowancesItem 5
	SelectAccounts Receivable-Green Grass Co.CashCost of Merchandise SoldMerchandise InventorySales Returns and AllowancesItem 7

Date	Account	Debit	Credit
Mar. 2-sale	SelectCashMerchandise InventorySalesSales Tax ExpenseSales Tax PayableItem 9
	SelectAccounts ReceivableCashCost of Merchandise SoldSalesSales DiscountsItem 12
	SelectAccounts ReceivableCashSales DiscountsSales Tax ExpenseSales Tax PayableItem 15

Date	Account	Debit	Credit
Mar. 2-cost	SelectAccounts ReceivableCost of Merchandise SoldMerchandise InventorySalesSales Tax PayableItem 18
	SelectAccounts ReceivableCashCost of Merchandise SoldMerchandise InventorySales Tax ExpenseItem 20

Date	Account	Debit	Credit
Mar. 5-sale	SelectAccounts Receivable-Jones CompanyMerchandise InventorySalesSales DiscountsSales Returns and AllowancesItem 22
	SelectCashCost of Merchandise SoldSalesSales DiscountsSales Returns and AllowancesItem 24

Date	Account	Debit	Credit
Mar. 5-cost	SelectCashCost of Merchandise SoldMerchandise InventorySalesSales Returns and AllowancesItem 26
	SelectAccounts Receivable-Jones CompanyCashCost of Merchandise SoldMerchandise InventorySales Returns and AllowancesItem 28

Date	Account	Debit	Credit
Mar. 8-sale	SelectCashMerchandise InventorySalesSales Tax ExpenseSales Tax PayableItem 30
	SelectAccounts ReceivableCashCost of Merchandise SoldSalesSales Tax ExpenseItem 33
	SelectAccounts ReceivableCashCost of Merchandise SoldSales Tax ExpenseSales Tax PayableItem 36

Date	Account	Debit	Credit
Mar. 8-cost	SelectAccounts ReceivableCost of Merchandise SoldMerchandise InventorySalesSales DiscountsItem 39
	SelectAccounts ReceivableCost of Merchandise SoldMerchandise InventorySales DiscountsSales Tax ExpenseItem 41

Date	Account	Debit	Credit
Mar. 13-sale	SelectAccounts Receivable-Green Grass Co.CashCredit Card ExpenseMerchandise InventorySalesItem 43
	SelectAccounts Receivable-Green Grass Co.Cost of Merchandise SoldMerchandise InventorySalesSales DiscountsItem 45

Date	Account	Debit	Credit
Mar. 13-cost	SelectAccounts ReceivableCost of Merchandise SoldMerchandise InventorySales DiscountsSales Tax ExpenseItem 47
	SelectAccounts ReceivableCost of Merchandise SoldMerchandise InventorySales DiscountsSales Tax ExpenseItem 49

Date	Account	Debit	Credit
Mar. 14-sale	SelectAccounts Receivable-Haynes Co.Cost of Merchandise SoldMerchandise InventorySalesSales DiscountsItem 51
	SelectAccounts Receivable-Haynes Co.CashMerchandise InventorySalesSales Tax PayableItem 53

Date	Account	Debit	Credit
Mar. 14-cost	SelectAccounts ReceivableCost of Merchandise SoldMerchandise InventorySales DiscountsSales Tax ExpenseItem 55
	SelectAccounts ReceivableCost of Merchandise SoldMerchandise InventorySales DiscountsSales Tax ExpenseItem 57

Date	Account	Debit	Credit
Mar. 15	SelectAccounts Receivable-Jones CompanyCashCost of Merchandise SoldMerchandise InventorySalesItem 59
	SelectCost of Merchandise SoldDelivery ExpenseMerchandise InventorySales DiscountsSales Returns and AllowancesItem 62
	SelectAccounts Receivable-Jones CompanyCashCost of Merchandise SoldSalesSales Returns and AllowancesItem 65

Date	Account	Debit	Credit
Mar. 16-return	SelectAccounts Receivable-Haynes Co.CashSalesSales DiscountsSales Returns and AllowancesItem 68
	SelectAccounts Receivable-Haynes Co.CashSalesSales DiscountsSales Returns and AllowancesItem 70

Date	Account	Debit	Credit
Mar. 16-cost	SelectAccounts Receivable-Haynes CompanyCost of Merchandise SoldMerchandise InventorySalesSales DiscountsItem 72
	SelectCashCost of Merchandise SoldMerchandise InventorySalesSales Returns and AllowancesItem 74

Date	Account	Debit	Credit
Mar. 18-sale	SelectAccounts Receivable-Horton CompanyCashMerchandise InventorySalesSales DiscountsItem 76
	SelectAccounts Receivable-Horton CompanyCost of Merchandise SoldSalesSales DiscountsSales Returns and AllowancesItem 78

Date	Account	Debit	Credit
Mar. 18-freight	SelectAccounts Receivable-Horton CompanyCashDelivery ExpenseMerchandise InventorySales DiscountsItem 80
	SelectAccounts Receivable-Horton CompanyCashCost of Merchandise SoldDelivery ExpenseSales DiscountsItem 82

Date	Account	Debit	Credit
Mar. 18-cost	SelectCashCost of Merchandise SoldMerchandise InventorySalesSales DiscountsItem 84
	SelectAccounts Receivable-Horton CompanyCost of Merchandise SoldMerchandise InventorySales DiscountsSales Returns and AllowancesItem 86

Date	Account	Debit	Credit
Mar. 24	SelectAccounts Receivable-Haynes Co.CashMerchandise InventorySalesSales Returns and AllowancesItem 88
	SelectAccounts Receivable-Haynes Co.Cost of Merchandise SoldSalesSales DiscountsSales Returns and AllowancesItem 91
	SelectAccounts Receivable-Haynes Co.CashMerchandise InventorySalesSales DiscountsItem 94

Date	Account	Debit	Credit
Mar. 28	SelectAccounts Receivable-Horton CompanyCashCost of Merchandise SoldSalesSales Returns and AllowancesItem 97
	SelectAccounts Receivable-Horton CompanyMerchandise InventorySalesSales DiscountsSales Returns and AllowancesItem 100
	SelectAccounts Receivable-Horton CompanyCredit Card ExpenseSalesSales DiscountsSales Returns and AllowancesItem 103

Date	Account	Debit	Credit
Mar. 31-freight	SelectAccounts ReceivableCashCredit Card ExpenseDelivery ExpenseSales DiscountsItem 106
	SelectAccounts Receivable-Horton CompanyCashCost of Merchandise SoldSalesSales Returns and AllowancesItem 108

Date	Account	Debit	Credit
Mar. 31-collection	SelectAccounts Receivable-Green Grass Co.CashCredit Card ExpenseMerchandise InventorySalesItem 110
	SelectAccounts Receivable-Green Grass Co.CashCredit Card ExpenseMerchandise InventorySalesItem 112

Date	Account	Debit	Credit
Apr. 3	SelectAccounts ReceivableCashCredit Card ExpenseDelivery ExpenseSales DiscountsItem 114
	SelectAccounts ReceivableCashCredit Card ExpenseDelivery ExpenseSales DiscountsItem 116

Date	Account	Debit	Credit
Apr. 10	SelectAccounts ReceivableCashDelivery ExpenseSales DiscountsSales Tax PayableItem 118
	SelectCashCredit Card ExpenseDelivery ExpenseSales Tax ExpenseSales Tax PayableItem 120