Delivered five rebuilt pianos to customers who paid $14,500 in cash. record the transaction.

Recording the sales transaction:

It is given that the company delivered five rebuilt pianos to customers who paid $14,500 in cash. It means the company had made cash sales to the customer. To record the cash sales, Cash account is debited and Sales Revenue account is credited. Hence, the journal entry for the sales shall be as follows:

Cash Debit $14,500

Sales Revenue Credit $14,500

(Being goods sold for cash)