\begin{tabular}{|l|l|l|} \hline 18 & January 19 & SoCalBikesinIrvine,CAplacedanorderfor$2,300inbicyclehelmetsforaspecialeventinFebruary.ThemerchandisecostGBI$1,380.SoCalsentatrucktotheGBIdistributioncenterinSanDiego,CAandpickedupthemerchandisedirectlyfromGBIswarehouse.Termsofpaymentarenet30.(Donotforgettochargesalestaxof8.75%forthisorder.Use"320000-AccruedTaxOutput"torecordtaxliability) \end{tabular}