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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