Cash Receipts Transactions

Zebra Imaginarium, a retail business, had the following cash receipts during December 20--. The sales tax is 6%.

Dec. 1	Received payment on account from Michael Anderson, $1,360.
2	Received payment on account from Ansel Manufacturing, $355.
7	Cash sales for the week were $3,110 plus tax. Bank credit card sales for the week were $970 plus tax. Bank credit card fee is 3%.
8	Received payment on account from J. Gorbea, $850.
11	Michael Anderson returned merchandise for a credit, $70 plus tax.
14	Cash sales for the week were $2,750 plus tax. Bank credit card sales for the week were $840 plus tax. Bank credit card fee is 3%.
20	Received payment on account from Tom Wilson, $1,080.
21	Ansel Manufacturing returned merchandise for a credit, $20 plus tax.
21	Cash sales for the week were $3,190 plus tax.

2. The beginning general ledger account balances have been entered in the accounts. Post from the journal to the general ledger accounts. When required, enter amounts in dollars and cents. If an amount box does not require an entry, leave it blank. After posting to the general ledger, go to part 1 and complete the posting. Enter the transactions in chronological order and in the order posted in part 1.

Beginning general ledger account balances were:

Cash	$9,918
Accounts Receivable	9,382

GENERAL LEDGER
ACCOUNT	Cash				ACCOUNT NO.	101
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Dec. 1	Balance				9,918
		J20	fill in the blank 124	fill in the blank 125	fill in the blank 126	fill in the blank 127
		J20	fill in the blank 129	fill in the blank 130	fill in the blank 131	fill in the blank 132
		J20	fill in the blank 134	fill in the blank 135	fill in the blank 136	fill in the blank 137
		J20	fill in the blank 139	fill in the blank 140	fill in the blank 141	fill in the blank 142
Dec. 8		J20	850		16,776.95
		J20	fill in the blank 144	fill in the blank 145	fill in the blank 146	fill in the blank 147
		J21	fill in the blank 149	fill in the blank 150	fill in the blank 151	fill in the blank 152
		J21	fill in the blank 154	fill in the blank 155	fill in the blank 156	fill in the blank 157
		J21	fill in the blank 159	fill in the blank 160	fill in the blank 161	fill in the blank 162
		J21	fill in the blank 164	fill in the blank 165	fill in the blank 166	fill in the blank 167

ACCOUNT	Accounts Receivable				ACCOUNT NO.	122
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Dec. 1	Balance				9,382
		J20	fill in the blank 169	fill in the blank 170	fill in the blank 171	fill in the blank 172
		J20	fill in the blank 174	fill in the blank 175	fill in the blank 176	fill in the blank 177
		J20	fill in the blank 179	fill in the blank 180	fill in the blank 181	fill in the blank 182
		J20	fill in the blank 184	fill in the blank 185	fill in the blank 186	fill in the blank 187
Dec. 20		J21		1,080	5,662.8
		J21	fill in the blank 189	fill in the blank 190	fill in the blank 191	fill in the blank 192
		J21	fill in the blank 194	fill in the blank 195	fill in the blank 196	fill in the blank 197

ACCOUNT	Sales Tax Payable				ACCOUNT NO.	231
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
		J20	fill in the blank 199	fill in the blank 200	fill in the blank 201	fill in the blank 202
		J20	fill in the blank 204	fill in the blank 205	fill in the blank 206	fill in the blank 207
		J20	fill in the blank 209	fill in the blank 210	fill in the blank 211	fill in the blank 212
		J20	fill in the blank 214	fill in the blank 215	fill in the blank 216	fill in the blank 217
Dec. 14		J21		50.4		456
		J21	fill in the blank 219	fill in the blank 220	fill in the blank 221	fill in the blank 222
		J21	fill in the blank 224	fill in the blank 225	fill in the blank 226	fill in the blank 227

ACCOUNT	Sales				ACCOUNT NO.	401
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
		J20	fill in the blank 229	fill in the blank 230	fill in the blank 231	fill in the blank 232
		J20	fill in the blank 234	fill in the blank 235	fill in the blank 236	fill in the blank 237
		J20	fill in the blank 239	fill in the blank 240	fill in the blank 241	fill in the blank 242
		J21	fill in the blank 244	fill in the blank 245	fill in the blank 246	fill in the blank 247
		J21	fill in the blank 249	fill in the blank 250	fill in the blank 251	fill in the blank 252

ACCOUNT	Sales Returns and Allowances				ACCOUNT NO.	401.1
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
		J20	fill in the blank 254	fill in the blank 255	fill in the blank 256	fill in the blank 257
		J21	fill in the blank 259	fill in the blank 260	fill in the blank 261	fill in the blank 262

ACCOUNT	Bank Credit Card Expense				ACCOUNT NO.	513
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
		J20	fill in the blank 264	fill in the blank 265	fill in the blank 266	fill in the blank 267
		J21	fill in the blank 269	fill in the blank 270	fill in the blank 271	fill in the blank 272