CREDIT SALES JOURNAL. Efficient Products, a retailer of office furniture, records all credit sales in a special journal that summarizes credit sales and enables a single entry to be posted for each day. The following credit sales were made on April 12:

a) Invoice 8778: $2,110 (2/10, n/30) to Lotus Manufacturing (customer account 935) on account.

b) Invoice 8779: $1,789 (net) to Taxus Supply (customer account 734) on account.

c) Invoice 8780: $794 (2/10, n/30) to Henry Spencer (customer account 235) on account.

REQUIRED:

Following the format illustrated in Appendix 8-1, prepare the credit sales journal for April 12. (Since Efficient Products has just one cash register, you may omit the reference column.)