In our first week, I received a phone call from Ocean Rover Operators, and they asked to have a company event at our location. We booked the date, and I let them know that I would invoice them after the event. They had their event, so I sent them an invoice for $1,100 for the rental of our Ripples Boards. Note: This $1,100 is included in the rental revenue figure in the week 1 sales report. This is your first sales report journal entry, so let me provide you with some tips. Start by accounting for the rental and sales revenue. Then, account for unusual events, such as a tour group that books on account or a tour group that receives a service they had paid for in advance. The balance is going to be the cash collected