Mancini Florists sells flowers on a retail basis. Most of the sales P.O. 2,3,4,S are for cash; however, a few steady customers have charge accounts. Mancini’s sales staff fills out a sales slip for each sale. The state government levies a 5 per¬

cent retail sales tax, which is collected by the retailer. The following represent Mancini Florists’ charge sales for March:

Instructions 1. Record these transactions in either the sales journal (page 23) or the general journal (page 57).
2. Immediately after recording each transaction, post to the accounts receivable ledger.
3. Post the amounts from the general journal daily. Post the sales journal amounts as a total at the end of the month; 113 Accounts Receivable, 411 Sales, 214 Sales Tax Payable, 412 Sales Returns and Allowances.
4. Prepare a schedule of accounts receivable and compare its total with the Accounts Receivable account.
Check Figure Schedule of Accounts Receivable total, $608.92

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Mar. 4 Sold potted plant on account to C. Mills, sales slip no. 242, $18, plus sales tax of $.90, total $18.90. 6 Sold floral arrangement on account to R. Drake, sales slip no. 267, $36, plus sales tax of $1.80, total $37.80. 12 Sold corsage on account to B. Cater, sales slip no. 279, $14, plus sales tax of $.70, total $14.70. 16 Sold wreath on account to American League, sales slip no. 296, $68, plus sales tax of $3.40, total $71.40. 18 Sold floral arrangements on account to Town Funeral Home, sales slip no. 314, $240 plus sales tax of $12, total $252.00. 21 Town Funeral Home returned a flower spray. Delivery of the spray occurred after the funeral was over. Mancini allowed full credit on the sale of $44 and the sales tax of $2.20 credit memo no. 27. 23 Sold flower arrangements on account to Peninsula Savings and Loan Association for their anniversary, sales slip no. 337, $160 plus sales tax of $8, total $168. 24 Allowed Peninsula Savings and Loan Association credit, $18, plus tax, because of withered blossoms in floral arrangements credit memo no. 28.