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

May $2$ Sold merchandise costing $$440$ to B$.$ Facer for $$660$ cash, invoice number $5703.$

May $5$ Purchased $$2,750$ of merchandise on credit from Marchant corporation.

May $7$ Sold merchandise costing $$1,188$ to J$.$ Dryer for $$1,723,$ terms $3/10,$ n$/30$ invoice number $5704.$

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

May $12$ Sold merchandise costing $$297$ to R$.$ Lamb for $$475,$ terms n$/30,$ invoice number $5705.$

May $16$ Received $$1,671$ 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 $$490$ to $T.$ Taylor for $$769,$ terms n$/30$ invoice number $5706.$

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