Record the following transactions in general journal form.
a. Sold merchandise on account to A. Bauer, $ 680 plus $ 54.40 sales tax (invoice no. D446).
b. Bauer returned $ 105.50 of the merchandise. Issued credit memo no. 114 for $ 113.94 ($ 105.50 for the amount of the sale plus $ 8.44 for the amount of the sales tax).