How do I journalize:

Two Water Dancer personal watercraft and a Starlight Trailer were sold on account to Sierra Jet Set. The items, with the net cost price of each shown below, were sold at a retail selling price of net cost plus 25%. Remember to include the sales tax. Invoice Number: G4018. Customer Number: 11850. Merchandise listed on the sales invoice:

Item Quatnity Net Cost Per Unit

Water Dancer Rocket 2 $7,425.00

Starlight Trailer D 1 $891.00