General journal transactions are given below: GENERAL JOURNAL Date Jan. Description 2 Accounts Receivable/L. Miller Sales Sales Tax Payable 7 Accounts Receivable/P. Peterson Page 1 Post Ref. Debit Credit 1,040.00 1,000.00 40.00 Sales Sales Tax Payable 520.00 500.00 20.00 10 Accounts Receivable/B. Brown 208.00 Sales 200.00 Sales Tax Payable 8.00 10 Cash Sales Discounts Accounts Receivable/L. Miller 1,030.00 10.00 1,040.00 15 Accounts Receivable/P. Peterson 624.00 Sales 600.00 Sales Tax Payable 24.00 19 Cash 515.00 Sales Discounts 5.00 Accounts Receivable/P. Peterson 520.00