E 10-5A (L03) May 1: A/R-J. Adams Sales Sales Tax Payable 2,120 2,000 120 Aug. 13 15 S. Miller paid the balance due on her account. K. Krtek returned merchandise purchased on August 6 for $40 plus sales tax for credit. K. Krtek paid the balance due on his account. 20 JOURNALIZING SALES TRANSACTIONS Enter the following transactions in a general journal. Use a 6% sales tax rate. May 1 Sold merchandise on account to J. Adams, $2,000 plus sales tax. Sale No. 488. 4 Sold merchandise on account to B. Clark, $1,800 plus sales tax. Sale No. 489. 8 Sold merchandise on account to A. Duck, $1,500 plus sales tax. Sale No. 490. 11 Sold merchandise on account to E. Hill, $1,950 plus sales tax. Sale No. 491