Bernice Ruel operates Leather Unlimited, a leather shop that sells luggage, handbags, business cases, and other leather goods. During the month of March, the following transactions occurred. The applicable sales tax rate is 6%.

Bernice Ruel operates Leather Unlimited, a leather shop that sells luggage, handbags, business cases, and other leather goods. During the month of March, the following transactions occurred. The applicable sales tax rate is 6%.

Mar. 2	Sold merchandise on account to Emma Sommers, $250.00, plus sales tax.
9	Sold merchandise on account to Shelly Feinstein, $470.00, plus sales tax.
12	Emma Sommers returned $40.00 worth of merchandise purchased on March 2 for credit.
18	Sold merchandise on account to Maureen Hodge, $110.00, plus sales tax.
19	Sold merchandise on account to Frank MacDonald, $165.00, plus sales tax.
22	Received payment from Emma Sommers on account.
26	Maureen Hodge was given an allowance of $30.00 when she reported damage in the merchandise purchased on March 18.
28	Sold merchandise on account to Emma Sommers, $500.00, plus sales tax.
29	Sold merchandise on account to Shelly Feinstein, $230.00, plus sales tax.
31	Received payment from Maureen Hodge on account.
31	Cash sales for the month were $2,600, plus sales tax.