Journalize, record, and post, when appropriate, the following transactions into the sales journal and general journal. All sales carry terms of 1/10, n/30. 2022 June 17 Sold merchandise on account to Wind Sail Co., invoice No. 147, \$1,360, plus 5% GST. Cost of inventory, $990. June 18 Sold merchandise on account to Bob Glass Co., invoice No. 148, $1,860, plus 5% GST. Cost of inventory, $1,490 June 21 Issued credit memorandum No. 12 to Bob Glass Co. for defective merchandise, $680, plus 5% GST. Inventory was not returned. Use the following account numbers: Accounts Receivable, 112; Inventory, 115; GST Payable, 225; Sales, 411; Sales Returns and Allowances, 412 ; Cost of Goods Sold; 502. Journalize the transactions into the sales journal. (Use a "T" where a check mark would normally be placed for posting references.) June 17: Sold merchandise on account to Wind Sail Co, invoice No. 147, \$1,360, plus 5% GST. Cost of inventory, $990. June 18: Sold merchandise on account to Bob Glass Co., invoice No. 148,$1,860, plus 5% GST. Cost of inventory, $1,490