Sales Journal Page 1 Invoice No. Customer Account Debited Post. Accounts Receivable DR Ref. Sales Revenue CR Cost of Goods Sold DR Merchandise Inventory CR Date 2018 Jun. More Info Jun. 1 8 Sold merchandise inventory on account to Foster Jax, $1,240. Cost of goods, $990. Invoice no. 101. Sold merchandise inventory on account to lliana Flower, $2,100. Cost of goods, $1,660. Invoice no. 102. Sold merchandise inventory on account to Jack Tremane, $390. Cost of goods, $290. Invoice no. 103. Sold merchandise inventory on account to Glen Whitney, $800. Cost of goods, $650. Invoice no. 104. 28 Print Done