Prepare a journal entry

Enter the following transactions in a general journal. Use a 5% sales tax rate. Sept. 1 Sold merchandise on account to K. Smith, $1,800 plus sales tax. Sale No. 228. 3 Sold merchandise on account to J. Arnes, $3,200 plus sales tax. Sale No. 229. 5 Sold merchandise on account to M. Denison, \$2,800 plus sales tax. Sale No. 230. 7 Sold merchandise on account to B. Marshall, $2,200 plus sales tax. Sale No. 231. Required: Propare joumal entries