Please put the following in a journal entry.

Dec. 1 - Sold auto parts merchandise to S. Finley on Account, $1,400, Invoice no. 60, plus 4% sales tax.

Dec. 5 - Sold auto parts merchandise to R. Ripken on Account, $850, Invoice no. 55, plus 4% sales tax.

Dec. 9 - Sold auto parts merchandise to G. Henson on Account, $8,000, Invoice no. 53, plus 4% sales tax.

Dec. 11 - Issued credit memorandum no. 14. to S. Finley for $900 for defective auto parts merchandise returned from Dec. 1 transaction.

Dec. 13 - Sold auto parts merchandise to R. Ripken on Account, $800, Invoice no. 56, plus 4% sales tax.