Nguyen 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. Nguyen’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. Nguyen Florists’ charge sales for March are as follows;

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 amount 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 bal¬
ance of Accounts Receivable.

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Mar. 4 Sold floral arrangement on account to R. Drake, sales slip no. 236, $32, plus sales tax of $1.60, total $33.60. 7 Sold potted plant on account to C. Mills, sales slip no. 272, $18, plus sales tax of $.90, total $18.90. 12 Sold wreath on account to American League, sales slip no. 294, $64, plus sales tax of $3.20, total $67.20. 17 Sold floral arrangements on account to Town Funeral Home, sales slip no. 299, $180, plus sales tax of $9.00, total $189.00.