Hiatt Company Uses a Sales Journal, a Cash Receipts Journal

Hiatt Company uses a sales journal, a cash receipts journal, and a general journal to record transactions with its customers. Record the following transactions in the appropriate journals. The cost of all merchandise sold was 70% of the sales price.
July 2 Sold merchandise for $15,000 to B. Pine on account. Credit terms 2/10, n/30. Sales invoice No. 100.
July 5 Received a check for $800 from R. Giger in payment of his account.
July 8 Sold merchandise to F. Wenger for $900 cash.
July 10 Received a check in payment of Sales invoice No. 100 from B. Pine minus the 2% discount.
July 15 Sold merchandise for $9,000 to J. Long on account. Credit terms 2/10, n/30. Sales invoice No. 101.
July 18 Borrowed $25,000 cash from United Bank signing a 6-month, 10% note.
July 20 Sold merchandise for $12,000 to C. Judd on account. Credit terms 2/10, n/30. Sales invoice No. 102.
July 25 Issued a credit (reduction) of $600 to C. Judd as an allowance for damaged merchandise previously sold on account.
July 31 Received a check from J. Long for $5,000 as payment on account.