Transaction 5 Sales were $78,000. Cost of merchandise sold was 60% of sales. 40% of sales were for cash. [Note: Record the complete entry for the sales first and the complete entry for the expenses second] Account: Dollar amount: Account: Dollar amount: Account: Dollar amount: Account: Cash Accounts Receivable Inventory Prepaid Rent Fixtures and Equipment Accounts Payable Interest Payable Wages Payable Notes Payable Paid-in Capital Retained Earnings Leave Blank Dollar amount: Account: Dollar amount: Account: Dollar amount