Answer: Please see answer in the expalantion column
Explanation:
 To record merchandise sold on account
Date	Account Titles and  Explanation        Debit     Credit
Mar 2	Accounts Receivable-Equinox Co $20,000  
                               Sales                                            $20,000.
To record cost of merchandise sold on account
Date	Account Titles and  Explanation        Debit     Credit
Mar 2  Cost of Merchandise Sold        $13 150.00  
Merchandise Inventory                                            $13,150.00
To record merchandise sold for cash
Date	Account Titles and  Explanation        Debit     Credit
Mar 3     Cash(10,950 + 657)                       $11,607.00	
                            Sales                                                  $10,669.00
Sales Tax Payable(10,950 x 6%)                                   $657.00
To record cost of merchandise sold on account
Cost of Merchandise Sold                    $7,100.00  
Merchandise Inventory                                              $7,100.00
To record cost of merchandise sold on account
Date	Account Titles and  Explanation        Debit     Credit
Mar 4	Accounts Receivable-Empire Co	$51,450.00  
                                            Sales                              $51,450.00
To record cost of merchandise sold on account
   Cost of Merchandise Sold                $35,420.00  
Merchandise Inventory                                            $35,420.00
To record merchandise sold using Master card
Mar 5	Cash(27900 +1,674)                  $29,574
                             Sales                                               $27,900
Sales Tax Payable(27,900 x6%)                                $1,674
To record cost of merchandise sold using Mastercard
Cost of Merchandise Sold	$18, 470.00  
Merchandise Inventory                                         $18,470.00
To record receipt of check from  Equinox Co
Date	Account Titles and  Explanation        Debit     Credit
Mar 12	Cash(20,000-200)                           $18,000 
Cost of merchandise sold (20,000 x 1%)        $ 200
Account Receivable-Equinox Co                                   $20,000
To record cost of merchandise sold using American Express
Date	Account Titles and  Explanation        Debit     Credit
Mar 14	Cash                                        $12,380
                        Sales                                                    $12,380
To record cost of merchandise sold on account
      Cost of Merchandise Sold              $9,120  
         Merchandise Inventory                                       $9,120
To record  merchandise sold on Account
Date	Account Titles and  Explanation        Debit     Credit
Mar 16 Accounts Receivable-Targhee Co  $28,500  
                            Sales                                                   $28,500
To record cost of merchandise sold on account
Cost of Merchandise Sold               $14,690  
Merchandise Inventory                                                 $14,690
To record credit memo  for returned merchandise
Date	Account Titles and  Explanation        Debit     Credit
Mar 18	Sales                                        	$4,400.00  
Accounts Receivable-Targhee Co                            $4,400.00
To record cost of merchandise sold on account
Cost of Merchandise Sold                 $2,910.00 
Merchandise Inventory                                            $2,910.00
To record  merchandise sold on Account
Date	Account Titles and  Explanation        Debit     Credit
Mar 19	Accounts Receivable- Vista Co   $7,400  
                          Sales                                                        $7,400
To record cost of merchandise sold on account
Cost of Merchandise Sold                   $4,630  
Merchandise Inventory                                                 $4,630
To record freight charges on behalf of Vista Co
Accounts Receivable- Vista Co        $55.00  
    Cash                                                                             $55.00
To record transaction of receipt of check from Targhee Co(
Date	Account Titles and  Explanation        Debit     Credit
Mar 26	Cash (24,100 - 241)                       $23,859
 Cost of merchandise sold(24,100 x1%)             $241  
Account Receivable-Targhee Co(28,500 -4,400)         $24,100
To record transaction of receipt of check from Vista co
Date	Account Titles and  Explanation        Debit     Credit
Mar 28	Cash(7455-149.1)                 $7,305.00  
Sales Discount (2% x $7455)              $149.10
Account Receivable-Vista Co  $7,400 +55)                   $7,455
To record transaction of receipt of check from Empire Co
Date	Account Titles and  Explanation   Debit     Credit
Mar 31	Cash                                       $51,450.00  
Account Receivable- Empire Co                       $51,450.00
 To record payment of delivery for mechandise
Date	Account Titles and  Explanation   Debit     Credit
Mar 31	Delivery Expenses                    $5,100.00  
              Cash                                                              $5,100.00
To record p[payment of service charges to BANK
Apr 3	Credit card Expenses             $850   
                         Cash                                                     $850 
To record payment of Sales Tax Division
Apr 15	Sales Tax Payable                $6,212  
Cash                                                                               $6,212