Record the following transactions in general journal form:

a. Sold merchandise on account to C. C. Hill, $340 plus $20.40 sales tax

(invoice no. D446).

b. Hill returned $70 of the merchandise. Issued credit memo no. 114 for $74.20

($70 for the amount of the sale plus $4.20 for the amount of the sales tax).

c. Received $286.20 from C. C. Hill in full payment of account.

P.O. 5 Entries involving a sale, a return, and a receipt of cash.