General Journal Debit Credit Aug 02 Cash 540 Sales Revenue 108 Deferred Revenue 432 Aug 02 Cost of Goods Sold 120 Inventory 120 Aug 03 Accounts Receivable 580 Sales Revenue 580 4 Aug 03 Cost of Goods Sold 480 Inventory 480 Aug 06 Sales Revenue 116 Accounts Receivable 116 Aug 06 Inventory 96 Cost of Goods Sold 96 Aug 10 Deferred Revenue 144 Service Revenue 144 Aug 20 Cash 380 Sales Revenue 380 Aug 20 Cost of Goods Sold 136 Inventory 136 10 Aug 22 Cash 464 Accounts Receivable 464