Answer:
The journal entries are recorded below;
Explanation:
July 1.
1. Inventory   Dr.$6,700
   Accounts Payable Cr.$6,700
2. A/R Creek Co.    Dr.$950
    Sales Revenue   Cr.$950
 Cost of Goods Sold Dr.$558
 Inventory                  Cr.$558
3. inventory   Dr.$125
    Cash          cr.$125
8.  Cash          Dr.$2,400
      Sales Revenue Cr.$2,400
Cost of Goods Sold    Dr.$2,000
Inventory                     Cr.$2,000
9. Inventory      Dr.$2,400
   Accounts Payable-Leight Co   Cr.$2,400
11. Accounts Payable Dr.$400
  Inventory                 Cr.$400
12. Cash                  Dr.$931
     Discount Allowed Dr.$19
     A/R CreekCo.         Cr.$950
16.  Accounts Payable   Dr.$6,700
      Bank                            Cr.$6,566
     Inventory                      Cr.$  134
19. A/R Art Co       Dr.$1,200
     Sales Revenue  Cr.$1,200
Cost of Goods Sold   Dr.$800
Inventory                    Cr.$800
21. Allowance on Goods Dr.$200
    A/R Art Co.                   Cr.$200
24.  Accounts Payable     Dr.$2,400
       Bank                            Cr.$2,352
       Inventory                     Cr.$48
30.   Bank     Dr.$1,000
        A/R Art Co.(1,200-200)  Cr.$1,000
31. A/R Creek Co.   Dr.$6,900
     Sales Revenue   Cr.$6,900
Cost of Goods Sold    Dr.$5,500
Inventory                    Cr.$5,500