Manufacturers and distributors must keep a monthly sales journal containing, at least:

(1) Each date of sale; and

(2) Each sale invoice number; and

(3) The name of the person paying; and

(4) Sales by category, including:

(a) Punch boards that pay out:

(i) Cash; and

(ii) Merchandise prizes; and

(b) Pull-tab series that pay out:

(i) Cash; and

(ii) Merchandise prizes; and

(c) Pull-tab dispensers; and

(d) Merchandise intended for punch boards or pull-tab series prizes; and

(e) Bingo equipment; and

(f) Sales directly related to gambling activities, including pull-tab dispensers, equipment leases, or sales and supplies; and

(5) The total amount of each invoice.