4.5% sales tax, with returned merchandise. (a) Merchandise is sold on account for $410 plus sales tax. (b) Merchandise sold on account for $60 plus sales tax is returned for a credit. (0) Balance on account is received in cash. (d) Merchandise is sold for $280 cash plus sales tax. (e) $50 of merchandise sold for $280 cash plus sales tax is returned for a refund. Cash Receivable Sales Tax Payable Sales Sales Returns and Allowances