Record the following tranactions in a general journal.

The following transactions took place at Swenson's Wildlife Resort during May. Swenson's Wildlife Resort must charge 8 percent sales tax on all sales: DATE TRANSACTIONS 2016 May 1 Sold merchandise on account to Bill Walker; issued Sales Slip 1015 for $1, 200 plus 8 percent sales tax, terms n/30. May 15 Recorded cash sales, $3, 200 plus 8 percent sales tax. May 31 Received payment on account due from Bill Walker for the sale on May 1