201X Feb. 1 Sold auto parts merchandise to R. Diaz on account, $1,500, invoice no. 20, plus 16% sales tax. The cost of the merchandise was $900. 5 Sold auto parts merchandise to J. Mabson on account, $1,600, invoice no. 21, plus 16% sales tax. The cost of the merchandise was $1,120. 8 Sold auto parts merchandise to Lance Bennett on account, $6,500, invoice no. 22, plus 16% sales tax. The cost of the merchandise was $4,550. 10 Issued credit memorandum no. 12 to R. Diaz for $1,000 for defective auto parts merchandise returned from Feb. 1 transaction. (Be careful to record the reduction in Sales Tax Payable as well.) The cost of the merchandise was $700. 12 Sold auto parts merchandise to J. Mabson on account, $900, invoice no. 23, plus 16% sales tax. The cost of merchandise was $630.