Lionel Manufacturing sells flat-pack bookcases to retailers. The following transactions occurred during the month of May 2022. All sales on account come with terms of 4/10, net 30 . Sales Journal Page 1 \begin{tabular}{|l|c|c|c|} \hline Date & Account & Invoice \# Accounts Receivable / Sales (DR/CR) COGS/Merchandise Inventory (DR/CR) \\ \hline May 9 & Furniture Outlet & $10200 & $6120 \\ \hline May 19 Brock Retailer & $6300 & $16500 & $3465 \\ \hline May 31 Total & $16 & $9585 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Account: Accounts Receivable } & & & GL No. 110 \\ \hline Date & Description & DR & CR & \multicolumn{2}{c|}{ Balance } \\ \hline May 31 & Adjustment for sales & $16500 & & & $16500 & & DR * \\ \hline May 31 & Adjustment for cash receipts & $0 & $10200 & & $6300 & & DR \\ \hline \end{tabular} Account: Furniture Outlet Account: Brock Retailer \begin{tabular}{|l|c|c|c|c|} \hline Date & DR & CR & \multicolumn{2}{|c|}{ Balance } \\ \hline May 19$6300 & & $6300 & DR= \\ \hline \end{tabular}