Finer Company uses a sales journal, purchases journal, cash receipts journal, cash payments journal, and general journal. Journalize the following transactions that should be recorded in the sales journal.

May 2 Sold merchandise costing $380 to B. Facer for $570 cash, invoice no. 5703.

5 Purchased $2,850 of merchandise on credit from Marchant Corp.

7 Sold merchandise costing $1,026 to J. Dryer for $1,488, 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 $257 to R. Lamb for $411, terms n/30, invoice no. 5705.

16 Received $1,458 cash from J. Dryer to pay for the purchase of May 7.

19 Sold used store equipment (noninventory) for $900 cash to Golf, Inc.

25 Sold merchandise costing $430 to T. Taylor for $675, terms n/30, invoice no. 5706.