A customer purchases $$1,000$ of merchandise on account. Only recording the sales transaction, record the journal entry associated with this transaction and then show this transaction in the T$-$Accounts for both accounts.

The customer in #$7$ above pays $$800$ toward their account balance. Record this transaction as a journal entry and then show the transaction in the T$-$Accounts for both accounts. $($Bring down the customer's account balance from #$7$ to show the beginning account balance in the T$-$Account. Indicate the ending balance in this account.$)$