Bella Floral Designs is a wholesale shop that sells flowers, plants, and plant supplies. The transactions shown below took place during January.

DATE			TRANSACTIONS
Jan	3		Sold a floral arrangement to Thomas Florist; issued Invoice 1081 for $430.
	8		Sold potted plants to Carter Garden Supply; issued Invoice 1082 for $740.
	9		Sold floral arrangements to Thomasville Flower Shop; issued Invoice 1083 for $448.
	10		Sold corsages to Moores Flower Shop; issued Invoice 1084 for $460.
	15		Gave Thomasville Flower Shop an allowance because of withered blossoms discovered in one of the floral arrangements sold on Invoice 1083 on January 9; issued Credit Memorandum 101 for $43.
	20		Sold table arrangements to Cedar Hill Floral Shop; issued Invoice 1085 for $410.
	22		Sold plants to Applegate Nursery; issued Invoice 1086 for $610.
	25		Sold roses to Moores Flower Shop; issued Invoice 1087 for $420.
	27		Sold several floral arrangements to Thomas Florist; issued Invoice 1088 for $890.
	31		Gave Thomas Florist an allowance because of withered blossoms discovered in one of the floral arrangements sold on Invoice 1088 on January 27; issued Credit Memorandum 102 for $115.

Required:

Record the transactions in the proper journal.

Post the accounts receivable ledger.

Post the amounts from the general journal daily. Post the sales journal amount as a total at the end of the month.

Prepare a schedule of accounts receivable. Compare the balance of the Accounts Receivable control account with the total of the schedule.

Analyze: Damaged goods decreased sales by what dollar amount? By what percentage amount?