Colonial Furnishings has two departments: Tables and Chairs. The general ledger and accounts receivable ledger are provided in the Working Papers. The balances are recorded as of June 1 of the current year.

Instructions:
1, Journalize the transactions for June of the current year. Use page 18 of a cash receipts journal. Colonial Furnishings offers credit terms of 2/10, n/30. The sales tax rate is 5%; assume sales tax was paid on all cash and credit card sales. Source documents are abbreviated as follows: receipt, R; sales invoice, S$; terminal summary, TS.

2. Prove and rule the cash receipts journal. Post the totals to the general ledger.

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Transactions: June 1. Received cash on account from Wayne Miller for chairs purchased May 25 on $147 for $157.50, less discount. R110. 2. Received cash on account from Amy Cannon for two tables purchased May 26 on S148 for $388.50, less discount. R111. 6. Received cash on account from Bob Witt for chairs purchased on account for $210.00, no dis- count. R112. 6. Recorded cash and credit card sales for the week: tables, $6,240.00; chairs, $5,060.00; plus sales tax. TS66. 11. Received cash on account from Dawn Sanzone for a table purchased June 1 on $149 for $525.00, less discount. R113. 13. Recorded cash and credit card sales for the week: tables, $5,640.00; chairs, $3,570.00; plus sales tax. TS67. Posting. Post the items that are to be posted individually. 17. Received cash on account from Amy Cannon for a table purchased on June 9 on S150 for $336.00, less discount. R114. 18. Received cash on account from David Ring for a table purchased on June 9 on 5151 for $451.50, less discount. R115. 20. Recorded cash and credit card sales for the week: tables, $7,110.00; chairs, $4,850.00; plus sales tax. TS68. 24. Received cash on account from Joe Ricardo for eight chairs and a table purchased June 15 on $152 for $892.50 ($420.00 for the chairs and $472.50 for the table), less CM42 for two chairs ($100.00 plus $5.00 sales tax), less discount. R116. 27. Recorded cash and credit card sales for the week: tables, $6,890.00; chairs, $5,150.00; plus sales tax. TS69. 30. Recorded cash and credit card sales for the period June 28-30: tables, $3,200.00; chairs, $2,980.00; plus sales tax. TS70. Posting. Post the items individually to the accounts receivable ledger.