Barnett's Electronics Store Had the Following Transactions During the Month

Barnett's Electronics Store had the following transactions during the month of January 2019. Record the transactions on page 1 of a sales journal and page 1 of a general journal. Total, prove, and rule the sales journal as of January 31.
Jan. 4 Sold a television to Loretta Miller. Issued Sales Slip 101 for $325 plus sales tax of $16.25.
5 Sold a DVD player to Melvin Odom. Issued Sales Slip 102 for $450 plus sales tax of $22.50.
7 Gave Loretta Miller an allowance for scratches on her television sold on January 4, Sales Slip 101. Issued Credit Memorandum 101 for $52.50, which includes $2.50 of sales tax.
14 Sold a telephone system to Ginger Robinson. Issued Sales Slip 103 for $172 plus sales tax of $8.60.
19 Sold a pair of speakers to Richard Simms. Issued Sales Slip 104 for $87 plus sales tax of $4.35.
24 Accepted a return of a pair of defective speakers from Richard Simms. The speakers were originally sold on January 19, Sales Slip 104. Issued Credit Memorandum 102 for $91.35, which includes sales tax of $4.35.