What are the journal entries to be posted for the following? December 15 Completed 3.25 hours of service and repair work and sold customer Mary Bermuda two snowmobile covers and four pairs of large snow mittens. Selling price of the merchandise is $414.40, labor is &58.09 per hour, plus sales tax on merchandise and labor (sales invoice number G3014). Mary charged the full amount to her account.

Merchandise listed on the sales invoice:

Stock #. Item. Qty V0333. Snowmobile cover. 2

Net cost per unit $58.80

Stock #. Item. Qty LL355. Snow mittens large. 4

Net cost per unit $22.40