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 $300 to B. Facer for $450 cash, invoice no. 5703.
		5		Purchased $2,750 of merchandise on credit from Marchant Corp.
		7		Sold merchandise costing $810 to J. Dryer for $1,175, terms 2/10, n/30, invoice no. 5704.
		8		Borrowed $8,000 cash by signing a note payable to the bank.
		12		Sold merchandise costing $203 to R. Lamb for $325, terms n/30, invoice no. 5705.
		16		Received $1,152 cash from J. Dryer to pay for the purchase of May 7.
		19		Sold used store equipment for $900 cash to Golf, Inc.
		25		Sold merchandise costing $350 to T. Taylor for $550, 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.