Fruit & Company Sells Fruit in Large Quantities on Account $\$ 300$

Essay

Fruit & Company sells fruit in large quantities on account, uses a perpetual inventory system and a sales journal. Standard terms of sale are 2/10, n/30. Record the following transactions for the month of April, 2020 in the journal provided. Total the columns for the month.
Transactions:
April 2 Sold $\$ 300$ of Apples and $\$ 500$ of Oranges to ABC Company, cost $\$ 640$ .
April 5 Sold $\$ 400$ of Apples, $\$ 600$ of Bananas plus $\$ 700$ of Oranges to WMS Company, cost $\$ 1,445$ .
April 10 Sold $\$ 200$ of Apples plus $\$ 800$ of Bananas to $X Y Z$ Company, cost $\$ 790$ .
April 14 Sold $\$ 350$ of Apples, $\$ 450$ of Bananas plus $\$ 300$ of Oranges to WMS Company, cost $\$ 935$ .
April 21 Sold $\$ 150$ of Apples and $\$ 750$ of Oranges to ABC Company, cost $\$ 788$ .
April 23 Sold $\$ 600$ of Bananas plus $\$ 700$ of Oranges to $X Y Z$ Company, cost $\$ 1105$ .
April 28 Sold $\$ 800$ of Apples, $\$ 500$ of Bananas plus $\$ 900$ of Oranges to WMS Company, cost $\$ 1,870$ .
Here is the Sales Journal for April, 2020: