The following series of transactions occurred during 2015 and 2016 when Flip Company sold merchandise to Mara Natha. Flip Company's fiscal year end is December 31, and they use the perpetual inventory system. Assume 28 days in the month of February. 
Prepare Flip Company's journal entries for the above transactions. Round to 2 decimals.
Definitions:
Training Objectives
Clear, targeted outcomes that training programs aim to achieve, specifying what learners should be able to do upon completion.
Needs Analysis
The assessment and determination of the necessary skills, knowledge, and capacity gaps within an organization or group.
Error-Management Training
A training approach that focuses on teaching individuals how to manage and learn from their mistakes, improving future performance.
Training Objective
A specific, measurable goal that a training program aims to achieve, outlining the expected outcomes for participants.
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