The Dairy Co $\$ 500$ To Jan Ellsworth on Account $\$ 350$

The Dairy Co. had the following transactions involving the sale of merchandise. You are to prepare the necessary general journal entries. All sales are subject to a 6% sales tax.
April 13 Sold merchandise priced at $\$ 500$ to Jan Ellsworth on account.
April 14 Sold merchandise priced at $\$ 350$ to a cash customer.
April 15 Sold merchandise priced at $\$ 150$ to Dana Carter on account.
April 16 Sold merchandise priced at $\$ 700$ to a cash customer.
April 20 The customer of April 14 returned $\$ 50$ worth of merchandise for a cash refund.
April 25 Received full payment from Dana Carter.
April 30 Paid the amount of sales tax to the state.
-Prepare the necessary general journal entry for April 20.