Make a general journal for each: June $28$

Shipped the Jet Craft III personal watercraft to the telephone order customer from Lake Oroville. Charged the $$287\mathrm{.}00$ freight costs to our account with Jacoby, Incorporated, a local carrier $($invoice number J$1400).$

June $28$

Customer Barbara Bettencourt paid $$280\mathrm{.}80($sales tax included$)$ for $4\mathrm{.}0$ hours of service work on her Jet Ski personal watercraft. Barbara paid in full using her Bank Credit Card. The sales invoice for this transaction is G$4026.$

June $28$

Received a check for $$12,100$ from customer Chris Nelson as payment in full of invoice G$3995$ of May $29.$