View transaction list Journal entry worksheet 1 15 16 17 18 19 20 26 A portion of the advance order from December (25 units) is delivered on 1/29. No sales tax is collected on this transaction because the customer is a United States governmental organization that is exempt from sales tax. Record the sale transaction. Note: Enter debits before credits. Date General Journal January 29 Deferred Revenue Sales Revenue Record entry Clear entry Debit Credit 3,750 3,750 View general journal < Requirement General Ledger >