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.
24	Received payment on account from Rachel Carson, $2,060.

Required:

1. Record the transactions in the general journal. If required, round your answers to two decimal places. If an amount box does not require an entry, leave it blank. Do not enter the posting references until you complete part 2.

GENERAL JOURNAL				PAGE 20
DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
20--
Dec. 1	Cash	fill in the blank 2	fill in the blank 3
	Accounts Receivable/M. Anderson	fill in the blank 5/		fill in the blank 6
	Received cash on account
Dec. 2	Cash	fill in the blank 8	fill in the blank 9
	Accounts Receivable/Ansel Manufacturing	fill in the blank 11/		fill in the blank 12
	Received cash on account
Dec. 7		fill in the blank 14	fill in the blank 15	fill in the blank 16
		fill in the blank 18	fill in the blank 19	fill in the blank 20
		fill in the blank 22	fill in the blank 23	fill in the blank 24
	Made cash sales
Dec. 7		fill in the blank 26	fill in the blank 27	fill in the blank 28
		fill in the blank 30	fill in the blank 31	fill in the blank 32
		fill in the blank 34	fill in the blank 35	fill in the blank 36
		fill in the blank 38	fill in the blank 39	fill in the blank 40
	Made credit card sales
Dec. 8		fill in the blank 42	fill in the blank 43
		fill in the blank 45/		fill in the blank 46
	Received cash on account
Dec. 11		fill in the blank 48	fill in the blank 49	fill in the blank 50
		fill in the blank 52	fill in the blank 53	fill in the blank 54
		fill in the blank 56/	fill in the blank 57	fill in the blank 58
	Returned merchandise
Dec. 14		fill in the blank 60	fill in the blank 61	fill in the blank 62
		fill in the blank 64	fill in the blank 65	fill in the blank 66
		fill in the blank 68	fill in the blank 69	fill in the blank 70
	Made cash sales

GENERAL JOURNAL				PAGE 21
DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
20--
Dec. 14		fill in the blank 72	fill in the blank 73	fill in the blank 74
		fill in the blank 76	fill in the blank 77	fill in the blank 78
		fill in the blank 80	fill in the blank 81	fill in the blank 82
		fill in the blank 84	fill in the blank 85	fill in the blank 86
	Made credit card sales
Dec. 20		fill in the blank 88	fill in the blank 89
		fill in the blank 91/		fill in the blank 92
	Received cash on account
Dec. 21		fill in the blank 94	fill in the blank 95	fill in the blank 96
		fill in the blank 98	fill in the blank 99	fill in the blank 100
		fill in the blank 102/	fill in the blank 103	fill in the blank 104
	Returned merchandise
Dec. 21		fill in the blank 106	fill in the blank 107	fill in the blank 108
		fill in the blank 110	fill in the blank 111	fill in the blank 112
		fill in the blank 114	fill in the blank 115	fill in the blank 116
	Made cash sales
Dec. 24		fill in the blank 118	fill in the blank 119
		fill in the blank 121/		fill in the blank 122
	Received cash on account