We can examine several factors that explain why the sales amount appears under a journal entry, Mostafa.
Journal entries are fundamental to the concept of double-entry accounting. If sales revenue accounts are used, it clarifies why the amount shows up in the journal entry report. For further information, you can also refer to the sample breakdown below.
For a credit sale:
Debit: Accounts Receivable (as the customer owes money)
Credit: Sales Revenue (to record the earned income)