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

Accounts receivable $($control account$)$ $ $1,838$

Accounts receivable$$Cara Fountain $1,060$

Accounts receivable$$Sadie Palmer $778$

General Journal

Date Description Post. Ref. Debit Credit

$20$X$1$

Mar. $14$ Sales returns and allowances $375$

Sales tax payable $30$

Accounts rec.$$Cara Fountain $405$

Accepted return on defective

merchandise, Credit Memo

$101$; original sale of Feb. $23,$

Sales Slip $1101$

$22$ Sales returns and allowances $175$

Sales tax payable $14$

Accounts rec.$$Sadie Palmer $189$

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.