General journal transactions are given below: GENERAL JOURNAL Date Jan. Description 2 Accounts Receivable/L. Miller Sales Sales Tax Payable Page 1 Post Ref. Debit Credit 1,040.00 1,000.00 40.00 7 Accounts Receivable/P. Peterson 520.00 Sales 500.00 Sales Tax Payable 20.00 10 Accounts Receivable/B. Brown 208.00 Sales Sales Tax Payable 200.00 8.00 10 Cash Sales Discounts Accounts Receivable/L. Miller 15 Accounts Receivable/P. Peterson Sales Sales Tax Payable 19 Cash Sales Discounts Accounts Receivable/P. Peterson 22 Accounts Receivable/D. Jorgenson Sales Sales Tax Payable 1,030.00 10.00 1,040.00 624.00 600.00 24.00 515.00 5.00 520.00 728.00 700.00 28.00