Account No. 111 Debit Credit Balance Sales Tax Payable Date Account No. 231 Debit Credit Balance 1,738 Accounts Receivable Date Mar. 1, 20X1 Sales Returns and Allowances Date Account No. 451 Cara Fountain Terms n/30 Debit Credit Balance Date Debit Credit Balance Mar. 1, 20X1 Sadie Palmer Terms n/30 Date Debit Credit Balance Mar. 1, 20X1 758 980