Use the Following Sales Journal to Record the Preceding Transactions

question 49

Essay

$$\begin{array} { | l | l | } \hline \text {Jun. } 4 & \begin{array} { l } \text { Sold merchandise inventory on account to Sarah Pardee, } \$ 1,210 . \text { Cost of goods, } \$ 920 . \\\text { Invoice no. } 101 .\end{array} \\\hline 10 & \begin{array} { l } \text { Sold merchandise inventory on account to Sean Lewis, } \$ 2,100 . \text { Cost of goods, } \$ 1,660 . \\\text { Invoice no. } 102 .\end{array} \\\hline 12 & \begin{array} { l } \text { Sold merchandise inventory on account to Ellie Robins, } \$ 400 . \text { Cost of goods, } \$ 230 . \\\text { Invoice no. } 103 .\end{array} \\\hline 26 & \begin{array} { l } \text { Sold merchandise inventory on account to Diana Rees, } \$ 870 . \text { Cost of goods, } \$ 630 . \\\text { Invoice no. } 104 .\end{array} \\\hline\end{array}$$ Use the following sales journal to record the preceding transactions.
$$\begin{array} { | c | c | c | c | c | c | } \hline \text { Sales Journal } & & & && \text { Page 1 } \\\hline \text { Date } & \begin{array} { c } \text { Invoice } \\\text { No. }\end{array} & \begin{array} { c } \text { Customer } \\\text { Account } \\\text { Debited }\end{array} & \begin{array} { c } \text { Post } \\\text { Ref. }\end{array} & \begin{array} { c } \text { Accounts Receivable DR } \\\text { Sales Revenue CR }\end{array} & \begin{array} { c } \text { Cost of Goods Sold DR } \\\text { Merchandise Inventory } \\\text { CR }\end{array} \\\hline & & & & & \\\hline & & & & & \\\hline & & & & & \\\hline\end{array}$$

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Definitions:

Cones

Photoreceptor cells in the retina of the eye that are responsible for color vision and function best in relatively bright light.

Rods

Photoreceptor cells in the retina of the eye that function in low light and provide black-and-white vision.

Astigmatism

Astigmatism is a common vision condition caused by an irregularly shaped cornea or lens, leading to blurred or distorted vision.

Rod Photoreceptors

Cells in the retina of the eye responsible for vision in low light conditions.