1. Enter the following transactions in either the sales journal or the general journal, as appropriate. Use a sales tax rate. Total and rule the sales journal. Jan. 3 Sold merchandise on account to J. J. Johnson, $1,500, plus sales tax. 7 Sold merchandise on account to C. Lopez, $2,100, plus sales tax. 14 Issued credit memorandum to J. J. Johnson for $530, including sales tax of $30. 19 sold merchandise on account to H. Hertz, $700, plus sales tax. 29 sold merchandise on account to G. Cardolo, $1,100, plus sales tax. SALES JOURNAL Page 1 Accounts Sales Tax Sale Post. Receivable Sales Payable Date No. To Whom Sold Ref. Debit Credit Credit 29 4 GENERAL JOURNAL Page 1 Description Credit 530