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 \\( \\$ \\) Purchased \\( \\$ 2,950 \\) of merchandise on credit from Marchant Corporation. May 7 Sold merchandise costing \\( \\$ 729 \\) to 3 . Oryer 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 \\( \\$ 705 \\). May 16 Received \\( \\$ 1,036 \\) cash from 3. 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 / 36 \\), invoice number 5706 . Journalize the following transactions that should be recorded in the sales journal