(Appendices) RECORDING SALES. Sullivan Company sells industrial cleaning supplies and equipment to other businesses. During the first quarter of 19x2, the following transactions occurred:

a) On January 10, Sullivan sold on credit 50 cases of paper towels to the WMT Manufacturing Company at a list price of $800 for the entire lot of 50 cases.

b) On January 14, West Side Mall Corporation purchased on credit two floor polishers at a list price of $150 each and 10 cases of nonskid wax at a list price of $50 per case.

c) On January 16, West Side Mall returned 4 cases of the wax purchased on January 14,

d) On January 24, WMT paid for its purchase of January 10.

e) Tom’s Cleaning Service purchased on credit 3 cases of carpet shampoo at a list price of $64 per case of January 31.

f) On February 3, West Side Mall paid for its purchase less the wax returned on Jan-

) uary 16.

g) Tom’s Cleaning Service paid for its purchase of January 31 on February 10. h) WMT returned a case of oversize paper towels on February 16. Sullivan credited WMT’s account.

REQUIRED:

Prepare journal entries to record each of these transactions. LO6