General journal received payment from lucy greene on account,

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General Journal
Received payment from Lucy Greene on account, $1960.
Sold merchandise on account to Kim Fields, $160, plus sales tax of $8, Sale No. 640
Returned merchandise to Evans Essentials for credit, $150.
Issued Check No. 813 to Evans Essentials in paymend of Dec. 1 balance of $1,250, less the credit received on Dec. 17
Sold merchandise on account to Lucy Greene, $620, plus tax of $31. Sale No. 641.