LaVanda’s Hair and Beauty Supplies had the following sales of merchandise on account and sales returns and allowances during November.

Instructions 1. Record these sales of merchandise on account in the sales journal (page 34). Check Figure Record the sales returns and allowances in the general journal (page 59). Sales account balance, $8,072.06 2. Immediately after recording each transaction, post to the accounts receivable credit ledger. Fill in the names of companies where necessary.
3. Post the amounts from the general journal daily. Post the sales journal amount as a total at the end of the month; 113 Accounts Receivable, 411 Sales, 412 Sales Returns and Allowances.
4. Prepare a schedule of accounts receivable. Compare the balance of the Accounts Receivable controlling account with the total of the schedule of accounts receivable.

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Nov. 2 Sold merchandise on account to Shelly's Hairitage, invoice no. 91, $158.62. 8 Sold merchandise on account to Shear Touch Styling Salon, invoice no. 92, $327.50. 10 Sold merchandise on account to The Coiffure Center, invoice no. 93, $428.42. 15 Sold merchandise on account to Petaluma Hair Design, invoice no. 94, $126.90. 16 Issued credit memo no. 12, $64.21, to Shear Touch Styling Salon for merchandise returned. 21 Sold merchandise on account to Shelly's Hairitage, invoice no. 95, $322.74. 23 Issued credit memo no. 13, $119.52, to The Coiffure Center for mer- chandise returned. 26 Sold merchandise on account to Shear Touch Styling Salon, invoice no. 96, $126.47. 28 Sold merchandise on account to Petaluma Hair Design, invoice no. 97, $215.44. 29 Sold merchandise on account to Shelly's Hairitage, invoice no. 98, $49.77. 30 Issued credit memo no. 14, $29.47, to The Coiffure Center for mer- chandise damaged in transit.