Bradley's Appliance Store had the following transactions during the month of May 2016.

May	5		Sold a refrigerator to Mary Wilson that had a retail price of $730. Sales tax of $36.50 was also charged.
	6		Sold a freezer to Sam Lee. Issued sales slip for $980 plus sales tax of $49.00.
	8		Gave Mary Wilson an allowance for scratches on her refrigerator sold on May 5. Issued credit memorandum for $99.75, Which includes $4.75 of sales tax.
	15		Sold a television to Jill Hanna. Issued sales slip for $385 plus sales tax of $19.25.
	20		Sold an oven to Steve Ferguson. Issued sales slip for $215 plus sales tax of $10.75.
	25		Accepted a return of a defective oven from Steve Ferguson. The oven was originally sold on May 20. Issued credit memorandum for $225.75, which included sales tax of $10.75.

Prepare journal entries to record the above transactions. (Round your answers to 2 decimal places.)