1. The state of Ohio has a 5.5% sales tax. Buckeye Services Inc., an Ohio company, had two revenue transactions as follows:
Aug. 7. Issued Invoice No. 121 to Manly Inc. for services provided on account, $1,200, plus sales tax.
21. Issued Invoice No. 122 to Tel Optics Inc. for services provided on account, $2,200, plus sales tax.
Record these transactions in a revenue journal using the following format:
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