Assume the following account balances as of March 1, 20X1:

Accounts receivable (control account)	$	2,688
Accounts receivableCara Fountain		1,740
Accounts receivableSadie Palmer		948

General Journal
Date		Description	Post. Ref.	Debit		Credit
20X1
Mar.	14	Sales returns and allowances		800
		Sales tax payable		64
		Accounts rec.Cara Fountain				864
		Accepted return on defective
		merchandise, Credit Memo
		101; original sale of Feb. 23,
		Sales Slip 1101
	22	Sales returns and allowances		600
		Sales tax payable		48
		Accounts rec.Sadie Palmer				648
		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.