Bradley's Appliance Store had the following transactions during the month of May 2019.

May	5		Sold a refrigerator to Mary Wilson that had a retail price of $720. Sales tax of $36.00 was also charged.
	6		Sold a freezer to Sam Lee. Issued sales slip for $970 plus sales tax of $48.50.
	8		Gave Mary Wilson an allowance for scratches on her refrigerator sold on May 5. Issued credit memorandum for $94.50, Which includes $4.50 of sales tax.
	15		Sold a television to Jill Hanna. Issued sales slip for $380 plus sales tax of $19.00.
	20		Sold two ovens to Steve Ferguson. Issued sales slip for $210 plus sales tax of $10.50.
	25		Accepted a return of a defective oven from Steve Ferguson. The oven was originally sold on May 20. Issued credit memorandum for $110.25, which included sales tax of $5.25

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