June 22 Two Kawasaki Ultra 150 Personal Watercraft and two Starlight Quad trailers were soled to Roy and Kristin Cobb. The total out- the-door sales price (including tax) was $23,922.00. Roy and Kristin paid $13,922.00 as a down payment and issued a short-term, $10,000.00, 9.0%, 60-day note receivable to Granite Bay Jet Ski for the balance. Invoice Number: G1402. To calculate the amount of the sale (before sales tax) divide the total sales price by 1.08. Merchandise listed on the sales invoice: Stock Item Quantity Net Cost Number Per Unit AU150 JET SKI ULTRA 150 2 $6,880.00 AL900 STARLIGHT QUAD 2 $1,980.00