write my assignment 889

Can someone guide with following?:

Billie Redmond sold one wine rack to Michael’s Furniturein the total amount of $1,325.00 on account (Form 8).Make a journal entry to record the sale and make ajournal entry to remove the cost of the wine rack frominventory and put it to COGS. You should also adjustthe Merchandise Inventory Valuation whenever you makea journal entry that affects the Merchandise Inventoryaccount. This acts as a check. The balance on the valua-tion should be the balance of the G/L account. Bothshould be the same balance as the inventory valuationwhen a physical inventory is done at the end of theaccounting period.