A company uses a Sales Journal, a Purchases Journal, a Cash Receipts Journal, a Cash Disbursements Journal, and a General Journal. The following transactions occurred during the month of August.

Aug. 3 Purchased merchandise for \(\$ 18\) on credit from \(\mathrm{Z}\) Company.

6 Sold merchandise to \(M\). Isak for \(\$ 35\) cash, invoice number 15 .

10 Sold merchandise to C. Judd for \(\$ 135\), terms \(2 / 15, \mathrm{n} / 60\), invoice number 16 .

12 Borrowed \(\$ 25\) from the bank by giving a note to the bank.

14 Sold merchandise to \(S\). Clark for \(\$ 90\), terms \(\mathrm{n} / 30\), invoice number 17 .

20 Sold used store equipment to G Company for \(\$ 150\).

25 Received \(\$ 132.30\) from C. Judd to pay for the purchase of August 10 31 Sold merchandise to \(\mathrm{B}\). Witten for \(\$ 115\), terms \(\mathrm{n} / 30\), invoice number 18 .

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On a sheet of notebook paper, draw a Sales Journal like the one that appears in Illustration E-1. Journalize the transactions during August that should be recorded in the Sales Journal.