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okay hi everybody this mr. Manning and this is going to be a pretty quick tutorial about how to record transactions into the sales journal so quick reminder about the sales journal this journal is used for any time the corporation makes a sale on account so a customer comes in to purchase something they buy it and they promise to pay us back later which is what on account means and because we made a sale and because it was on account there was no cash involved the transaction goes into the sales journal so youre gonna probably want two things to help you as you follow along with this video thing number one is a copy of the sales journal and then thing number two is a copy of the transactions and I am only going to do the first three transactions from the work together and if you would like to try the on your own you may do so after the video alright so lets look at transaction number one says September first sold merchandise on account to Adrian makowsky $800 plus sales tax of $48 fo