Katy's Gallery sells quality art work, with prices for individual pieces ranging from \(\$ 300\) to \(\$ 25,000\). Sales are infrequent, typically only three to five pieces per week. The following transactions occurred during the first week of June 2015. Perpetual inventory is used.

June 1 Sold a \(\$ 900\) framed print ( \(\$ 450\) cost) to Kerwin Antiques on account, with \(3 / 10, n / 30\) credit terms.

2 Sold three framed etchings totaling \(\$ 2,400\) ( \(\$ 1,500\) cost) to Maria Alvado, who used the United Merchants Card to charge the cost of the etchings. Katy mailed the credit card sales slip to United Merchants the same day. United Merchants will send a check within seven days after deducting a one percent fee.

4 Sold a \(\$ 1,900\) oil painting ( \(\$ 1,000\) cost) to Shaun Chandler, who paid with a personal check.

5 Sold a \(\$ 2,100\) watercolor ( \(\$ 1,500\) cost) to Julie and John Malbie, who used their Great American Bank Card to charge the purchase of the painting. Katy deposited the credit card sales slip the same day and received immediate credit in the company's checking account. The bank charged a one percent fee.

6 Received payment from Kerwin Antiques for its June 1 purchase.

7 Received a check from United Merchants for the June 2 sale.

Required 

Prepare journal entries to record the Katy Gallery transactions.