Financial Accounting: P9-1A Atlas Co. allows select customers to make purchases on credit

Financial Accounting

P9-1A
Atlas Co. allows select customers to make purchases on credit. It's other customers can use either of two credit cards: Zisa or Access. Zisa deducts a 3% service charge for sales on its credit card and credits the bank account of Atlas immediately when credit card receipts are deposited. Atlas deposits the Zisa credit card receipts each business day. When customers use Access credit cards. Atlas accumulates the receipts for several days before submitting them to Access for payment. Access deducts a 2% service charge and usually pays within one week of being billed. Atlas completes the following transactions in June. (the terms of all credit sales are 2/15, n/30, and all sales are recorded at the gross price.)
June 4. Sold $750 of merchandise (that had cost $500) on credit to Anne Cianci.
June 5 Sold $5,900 of merchandise (that had cost $3,200) to customers who used their Zisa cards.
June 6 Sold $4,800 of merchandise (that had cost $2,800) to customers who used their Access cards.
June 8 Sold $3,200 of merchandise (that had cost $1,900) to customers who used their Access cards.
June 10 Submitted Access card receipts accumulated since June 6 to credit card company for payment.
June 13 Wrote off the account of Nakia Well against the allowance for Doubtful Accounts. The $329 balance in Well's account stemmed from a credit sale in October of last year.
June 17 Received the amount due from Access.
June 18 Received Cianci's check in full payment for the purchase of June 4.

Required:
Prepare journal entries to record the preceding transactions and events. (the company uses the perpetual inventory system. round amounts to the nearest dollar).
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