Finer Company uses a sales journal, a purchases journal, a cash receipts journal, a cash disbursements journal, and a general journal. The following transactions occur in the month of May. May 2 Sold merchandise costing $310 to B. Facer for $465 cash, Invoice no. 5703. 5 Purchased $2,050 of merchandise on credit from Marchant Corp. 7 Sold merchandise costing $837 to J. Dryer for $1,214, terms 2/10, n/30, invoice no. 5784. 8 Borrowed $8,000 cash by signing a note payable to the bank. 12 Sold merchandise costing $200 to R. Lamb for $334, terns n/30, invoice no. 5785. 16 Received $1,190 cash from .. Dryer to pay for the purchase of May 7. 19 Sold used store equipment for $900 cash to Golf, Inc. 25 Sold merchandise costing $360 to T. Taylor for $565, terms n/30, invoice no. 5706. Journalize the May transactions that should be recorded in the sales journal assuming the perpetual inventory system is used. SALES JOURNAL Date Account Debited Invoice Number Accounts Receivable Dr. Sales Cr. Cost of Goods Sold Dr. Inventory Cr