Finer Company uses a sales journal, purchases journal, cash receipts journal, cash payments journal, and general journal. May 2 Sold merchandise costing $270 to B. Facer for $405 cash, invoice number 5703. May 5 Purchased $2,350 of merchandise on credit from Marchant Corporation. May 7 Sold merchandise costing $729 to J. Dryer for $1,057, terms 2/10, n/30, invoice number 5704. May 8 Borrowed $8,000 cash by signing a note payable to the bank. May 12 Sold merchandise costing $182 to R. Lamb for $291, terms n/30, invoice number 5705. May 16 Received $1,036 cash from J. Dryer to pay for the purchase of May 7. May 19 Sold used store equipment (noninventory) for $900 cash to Golf, Incorporated. May 25 Sold merchandise costing $320 to T. Taylor for $502, terms n/30, invoice number 5706. Journalize the following transactions that should be recorded in the sales journal.