Finer Company uses a sales journal, purchases journal, cash receipts journal, cash payments journal, and general journal.

May 2	Sold merchandise costing $300 to B. Facer for $450 cash, invoice number 5703.
May 5	Purchased $2,400 of merchandise on credit from Marchant Corporation.
May 7	Sold merchandise costing $800 to J. Dryer for $1,250, terms 2/10, n/30, invoice number 5704.
May 8	Borrowed $9,000 cash by signing a note payable to the bank.
May 12	Sold merchandise costing $200 to R. Lamb for $340, terms n/30, invoice number 5705.
May 16	Received $1,225 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 $500 to T. Taylor for $750, terms n/30, invoice number 5706.

Journalize the following transactions that should be recorded in the sales journal.