Which journal is appropriate for recording the sale of $100 worth of hair products on account?

The appropriate journal for recording the sale of $100 worth of hair products on account is the Sales journal. This journal is specifically designed for recording all credit sales—the sales made on account where payment is received later rather than at the time of the sale. In this scenario, since the sale is described as "on account," it indicates that the transaction does not involve immediate cash receipt, which aligns perfectly with the primary function of the Sales journal.

The Sales journal helps to keep all credit sales organized, allowing for accurate tracking of accounts receivable. This ensures that the business can follow up on payments due from customers who purchased products on account.

While other journals serve different purposes—such as the General journal for miscellaneous transactions, the Purchases journal for documenting inventory purchases (usually on credit), and the Cash Disbursements journal for recording cash payments—none of them would be appropriate for capturing credit sales. Thus, the Sales journal is the correct choice for this transaction.