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.

3. The beginning customer account balances have been entered in the accounts. Post the appropriate transactions to the accounts receivable ledger accounts. When required, enter amounts in dollars and cents. If an amount box does not require an entry, leave it blank. Enter the transactions in chronological order and in the order posted in part 1.

Beginning customer account balances were:

M. Anderson	$2,540
Ansel Manufacturing	988
J. Gorbea	850
R. Carson	3,234
T. Wilson	1,770

ACCOUNTS RECEIVABLE LEDGER
NAME	Michael Anderson
ADDRESS	233 West 11th Avenue, Detroit, MI 59500-1154
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
20--
Dec. 1	Balance				2,540
		J20	fill in the blank 274	fill in the blank 275	fill in the blank 276
		J20	fill in the blank 278	fill in the blank 279	fill in the blank 280

NAME	Ansel Manufacturing
ADDRESS	284 West 88 Street, Detroit, MI 59522-1168
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
20--
Dec. 1	Balance				988
		J20	fill in the blank 282	fill in the blank 283	fill in the blank 284
		J21	fill in the blank 286	fill in the blank 287	fill in the blank 288

NAME	J. Gorbea
ADDRESS	P.O. Box 864, Detroit, MI 59552-0864
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
20--
Dec. 1	Balance				850
		J20	fill in the blank 290	fill in the blank 291	fill in the blank 292

NAME	Rachel Carson
ADDRESS	11312 Fourteenth Avenue South, Detroit, MI 59221-1142
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
20--
Dec. 1	Balance				3,234
		J21	fill in the blank 294	fill in the blank 295	fill in the blank 296

NAME	Tom Wilson
ADDRESS	100 NW Seward St., Detroit, MI 59210-1337
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
20--
Dec. 1	Balance				1,770
		J21	fill in the blank 298	fill in the blank 299	fill in the blank 300