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

March 1

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

3

CC Company returned merchandise worth $500 to Pale Force.

9

Pale Force collected the amount due from CC Company from the March 1 sale.

15

Pale Force sold merchandise for $400 in its retail outlet.The customer used his Pale Force credit card.

31

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

Instructions

Prepare journal entries for the transactions above.