The following selected transactions were completed by Amsterdam Supply Co., which sells office supplies primarily to other businesses and occasionally to retail customers: Record on page 10 of the journal Mar. 2 3 Apr. 4 5 14 16 18 31 31 1 3 15 15 Sold merchandise on account to Equinox Co., $18,800, terms FOB destination, n/30. The cost of the goods sold was $13,100. 16 Sold merchandise for $11,450 plus 6% sales tax to retail cash customers. The cost of the goods sold was $8,000. Record on page 11 of the journal Sold merchandise on account to Vista Co., $8,200, terms FOB shipping point, n/eom. Added $75 to the Mar. 19 invoice for prepaid freight. The cost of the goods sold was $5,300. Record the freight as a separate transaction. Received check for amount due from Vista Co. for sale of March 19. Received check for amount due from Empire Co. for sale of March 4. 31 Paid Fleetwood Delivery Service $5,700 for merchandise delivered during March to customers under shipping terms of FOB destination. Required: Sold merchandise on account to Empire Co., $55,500, terms FOB shipping point, n/eom. The cost of the goods sold was $33,100. Sold merchandise for $31,000 to retail customers who used MasterCard. The cost of the goods sold was $19,100. The printed receipts for retail customers included a coupon for $2 off the customer's next purchase. It is estimated that 2,000 of the coupons will be redeemed. Create a compound journal entry for the sale and coupon payable estimate. Sold $17,000 of merchandise to retail customers who used MasterCard and who redeemed 900 of the $2 coupons issued on March 5. The cost of the goods sold was $10,200. Paid local newspaper $1,200 for advertising that included point-of-sale coupons for $15 off April purchases 31 of $75 or more. It is estimated that 500 of the coupons will be redeemed. (Do not create any liability for the estimated coupon redemption at this time.) Received check for amount due from Equinox Co. for sale on March 2. Paid City Bank $940 for service fees for handling MasterCard and American Express sales during March. Paid $7,000 to state sales tax division for taxes owed on sales. Received check for amount due from Targhee Co. for sale on March 16 less credit memo of March 18. Sold merchandise with a list price of $40,500 to customers using MasterCard. Customers redeemed 300 of the point-of-sale, $15-off coupons distributed on March 31. The cost of the merchandise sold was $18,700. Sold merchandise on account to Targhee Co., $26,000, terms FOB shipping point, n/30. The cost of the goods sold was $14,000. Issued credit memo to Targhee Co. for merchandise with an invoice amount of $4,700 returned from sale on March 16. The cost of the merchandise returned was $2,500. Journalize the entries to record the transactions of Amsterdam Supply Co.