Journal Entry #1: Product Revenue

Debit

Credit

Accounts Receivable

Product Revenue

Journal Entry #2: Shipping Revenue

Debit

Credit

Accounts Receivable

Product Revenue

Journal Entry #3: Product COGS

Debit

Credit

Product Cost

Inventory

Journal Entry #4: Shipping Cost

Debit

Credit

Shipping Cost

AP Shipping

Journal Entry #5: Fees

Debit

Credit

Fees

Accounts Receivable

Journal Entry #6: Balance Sheet Transactions

Debit/Credit

Accounts Receivable

Balance Sheet Clearing Account

Journal Entry #7: Inventory Reimbursement

Debit

Credit

Accounts Receivable

Inventory

Journal Entry #8: Sales Tax and VAT

Debit

Credit

Accounts Receivable

Sales Tax or VAT Payable

Journal Entry #9: A/R Reconciliation Adjustment

Debit

Credit

Fees

Accounts Receivable