What are the journal entries for the following? December 14 Sold six Swift snowmobiles and six batteries to the Colfax Sno Katts for $59,094 plus sales tax (sales invoice number G3013). The club presented a certified check as payment in full for their new equipment.

Merchandise listed on the sales invoice.

Stock #. Item. Qty SW660. Swift Enduro. 5

Net cost per unit $5,940.00

Stock#. Item. Qty SW999. Swift Arrow. 1

Net cost per unit $9,900.00

Stock #. Item. Qty A1150. Super charger battery 6

Net cost per unit $49.50