Presented below are selected transactions of Santos Company. Santos sells in large quantities to other companies and also sells its product in a small retail outlet.

March

1

Sold merchandise on account to Jaclyn Company for $3,000, terms 2/10, n/30.

3

Jaclyn Company returned merchandise worth $500 to Santos.

9

Santos collected the amount due from Jaclyn Company from the March 1 sale.

15

Santos sold merchandise for $400 in its retail outlet. The customer used his Santos

credit card.

31

Santos added 1.5% monthly interest to the customer’s credit card balance.

Instructions

Prepare journal entries for the transactions above.