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. 2Sold merchandise on account to Emma Sommers, $250.00, plus sales tax.9Sold merchandise on account to Shelly Feinstein, $470.00, plus sales tax.12Emma Sommers returned $40.00 worth of merchandise purchased on March 2 for credit.18Sold merchandise on account to Maureen Hodge, $110.00, plus sales tax.19Sold merchandise on account to Frank MacDonald, $165.00, plus sales tax.22Received payment from Emma Sommers on account.26Maureen Hodge was given an allowance of $30.00 when she reported damage in the merchandise purchased on March 18.28Sold merchandise on account to Emma Sommers, $500.00, plus sales tax.29Sold merchandise on account to Shelly Feinstein, $230.00, plus sales tax.31Received payment from Maureen Hodge on account.31Cash sales for the month were $2,600, plus sales tax.