Finer Company uses a sales journal, purchases journal, cash receipts journal, cash payments journal, and general journal.$\backslash$table$[[$SALES JOURNAL$],[$Date$,$Account Debited,Invoice Number,$\backslash$table$[[$Accounts$],[$Receivable Debit$],[$Sales Credit$]],\backslash$table$[[$Cost of Goods$],[$Sold Debit$],[$Inventory$],[$Credit$]],],[,,,,,],[,,,,,],[,,,,,],[,,,,,]]$

May $2$ Sold merchandise costing $$370$ to B$.$ Facer for $$555$ cash, invoice number $5703.$

May $5$ Purchased $$2,000$ of merchandise on credit from Marchant Corporation.

May $7$ Sold merchandise costing $$999$ to J$.$ Dryer for $$1,449,$ terms $1/10,$ n$/30,$ invoice number $5704.$

May $8$ Borrowed $$8,000$ cash by signing a note payable to the bank.

May $12$ Sold merchandise costing $$250$ to R$.$ Lamb for $$400,$ terms n$/30,$ invoice number $5705.$

May $16$ Received $$1,435$ 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 $$420$ to T$.$ Taylor for $$659,$ terms n$/30,$ invoice number $5706.$