Journalize the following sales transactions for Outdoor Equipment using the periodic inventory system. Explanations are not required. 
Definitions:
Employer Notification
The requirement for employers to inform their employees or governmental bodies about certain workplace changes, health and safety issues, or benefits entitlements.
Implied Contract
A contract created by the actions or gestures of the parties involved in the transaction.
Nondiscriminatory Manner
Acting or making decisions without bias, unfairness, or discrimination towards any individual or group.
Worker Adjustment and Retraining Notification
A U.S. labor law requiring most employers with 100 or more employees to provide 60-day advance notification of plant closings and mass layoffs.
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