$27$ Made cash sales for the week totaling $$4,150.$

$30$ Received payment from Delaney Co$.$ for invoice no$.373.$

$31$ Paid semi$-$monthly salaries of $$12,550$ to employees.

$31$ Sold merchandise on account to Wheeler $$9,880,$ invoice no$.374,$ terms $\frac{1}{10},\frac{n}{30}.$

Mercer Company uses the following journals.

Sales journal.

Single$-$column purchases journal.

Cash receipts journal.

Cash payments journal.

General journal.

Sales Journal

Accounts Receivable