Enter the following transactions in either the sales journal or the general journal, as appropriate. Use a 5% sales tax rate. Total and rule the sales journal. Jan. 3 Sold merchandise on account to J. J. Johnson, $1, 500, plus sales tax. 7 Sold merchandise on account to C. Lopez, $2, 100, plus sales tax. issued credit memorandum to J. J. Johnson for $530, including sales tax of $30. 19 Sold merchandise on account to H. Hertz, $700, plus sales tax. 29 Sold merchandise on account to G. Cardolo, $1, 100, plus sales tax