Bobs Beauty Bar sales beauty supplies to local beauty salons. During the month of September, he made the following credit sales. During the month of October, he collected cash from some of his customers. For each item below, prepare the journal entry and indicate if the transaction will be a part of the sales journal or the cash receipts journal.

a. 9/1 Sales of $800 to Teresa Sky, with a 6% sales tax

b. 9/15 Sales of $1,500 to Mary Kay, with a 6% sales tax

c. 9/22 Sales of $750 to Estelle Avon, with a 6% sales tax

d. 10/8 Estelle Avon paid Bobs Beauty Bar the $750 owed from the sale in September

e. 10/20 Teresa Sky paid Bobs Beauty Bar the $800 owed from the sale in September