Bright’s Patio Shop sells garden and patio furniture. Record the following transactions in the appropriate special journals using the special journal formats shown in Exhibit 7A–1 found in the online Appendix. Total each special journal at May 31.

May 1              Sold $2,600 of patio furniture to Jen Williams, terms n/30, invoice 310 (cost, $1,700).

2                      Purchased inventory on credit terms of 1/10, n/60 from Sisco Corp., $8,000. Invoice date is May 2.

5                      Sold inventory for cash, $400 (cost, $220).

10                    Purchased $600 of patio lanterns from an artisan. Issued cheque no. 401.

15                    Sold $5,000 of outdoor seating to Pat’s Restaurant, terms n/30, invoice 311 (cost, $3,400).

22                    Received payment from Jen Williams (May 1).

26                    Received payment from Pat’s Restaurant (May 15).

29                    Paid Sisco Corp. for the purchase made on May 2, cheque no. 402.