Assume the following account balances as of March 1, 2019:

Accounts Receivable (control account)	$	1,688
Accounts ReceivableCara Fountain		940
Accounts ReceivableSadie Palmer		748

General Journal
Date		Description	Post Ref.	Debit		Credit
2019
Mar.	14	Sales Returns and Allowances		300
		Sales Tax Payable		24
		Accounts Rec.Cara Fountain				324
		Accepted return on defective
		merchandise, Credit Memo
		101; original sale of Feb. 23,
		Sales Slip 1101
	22	Sales Returns and Allowances		100
		Sales Tax Payable		8
		Accounts Rec.Sadie Palmer				108
		Gave allowance for damaged
		merchandise, Credit Memo
		102; original sale Mar. 15,
		Sales Slip 1150

Post the above journal entries to the appropriate ledger accounts.