Cash Receipts Transactions

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

\begin{tabular}{|c|c|c|c|c|c|} \hline Dec. 7 & Cash & 101 & & 1,028.2 & \\ \hline & Bank Credit Card Expense & 513 & & 31.8 & \\ \hline & Sales & 401 & & & 1,000 \\ \hline & Sales Tax Payable & 231 & & & 60 \\ \hline & Made credit card sales & & & & \\ \hline Dec. 8 & Cash & 101 & & 880 & \\ \hline & Accounts Receivable/J. Gorbea & 122 & / & & 880 \\ \hline & Received cash on account & & & & \\ \hline Dec. 11 & Sales Returns and Allowances & 401.1 & & 60 & \\ \hline & Sales Tax Payable & 231 & & 3.6 & \\ \hline & Accounts Receivable/M. Anderson & 122 & / & & 63.6 \\ \hline & Returned merchandise & & & & \\ \hline Dec. 14 & Cash & 101 & & 2,968 & \\ \hline & Sales & 513 & & & 2,800 \\ \hline & Sales Tax Payable & 401 & & & 168 \\ \hline & Made & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{c} NAME \\ ADDRESS \\ \end{tabular}} & \multicolumn{5}{|c|}{ Ansel Manufacturing } \\ \hline & \multicolumn{5}{|c|}{284 West 88 Street, Detroit, MI 59522-1168 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{20} \\ \hline Dec. 1 & Balance & & & & 982.00 \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{c} NAME \\ ADDRESS \\ \end{tabular}} & \multicolumn{5}{|c|}{ J. Gorbea } \\ \hline & \multicolumn{5}{|c|}{ P.O. Box 864, Detroit, MI 59552-0864 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{20} \\ \hline Dec. 1 & Balance & & & & 880.00 \\ \hline & & & & & \\ \hline \end{tabular} Required: 1. Record the transactions starting on page 20 of a general journal. Enter the posting references when you complete part 2 . \begin{tabular}{|llll|} Dec. 24 & Cash & 101 & \\ \hline & Accounts Receivable/R. Carson & 2,000 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{c} NAME \\ ADDRESS \end{tabular}} & \multicolumn{5}{|c|}{ Rachel Carson } \\ \hline & \multicolumn{5}{|c|}{11312 Fourteenth Avenue South, Detroit, MI 59221-1142 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{20} \\ \hline Dec. 1 & Balance & & & & 3,200.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{c} NAME \\ ADDRESS \\ \end{tabular}} & \multicolumn{5}{|c|}{ Tom Wilson } \\ \hline & \multicolumn{5}{|c|}{100 NW Seward St., Detroit, MI 59210-1337 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{20} \\ \hline Dec. 1 & Balance & & & & 1,810.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|l|}{ ACCOUNT } & \multicolumn{3}{|c|}{ Bank Credit Card Expense } & ACCOUNT NO. & 513 \\ \hline & & & & & \multicolumn{2}{|c|}{ BALANCE } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline \multicolumn{7}{|l|}{20} \\ \hline & & & & & & \\ \hline & : & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ ACCOUNTS RECEIVABLE LEDGER } \\ \hline NAME & \multicolumn{5}{|c|}{ Michael Anderson } \\ \hline ADDRESS & \multicolumn{5}{|c|}{233 West 11th Avenue, Detroit, MI 59500-1154 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{ 20-- } \\ \hline Dec. 1 & Balance & & & & 2,480.00 \\ \hline & & & & & \\ \hline - & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{\begin{tabular}{|c|} ACCOUNT \\ \\ DATE \\ \end{tabular}} & \multicolumn{4}{|c|}{ Sales Tax Payable } & \multicolumn{2}{|l|}{ ACCOUNT NO. } \\ \hline & & & & & & \\ \hline & ITEM & \begin{tabular}{l} POST. REF. \\ \end{tabular} & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline \multicolumn{7}{|l|}{20} \\ \hline & & & & & & \\ \hline . & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline . & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline Dec. 7 & Cash & 101 & & 1,028.2 & \\ \hline & Bank Credit Card Expense & 513 & & 31.8 & \\ \hline & Sales & 401 & & & 1,000 \\ \hline & Sales Tax Payable & 231 & & & 60 \\ \hline & Made credit card sales & & & & \\ \hline Dec. 8 & Cash & 101 & & 880 & \\ \hline & Accounts Receivable/J. Gorbea & 122 & / & & 880 \\ \hline & Received cash on account & & & & \\ \hline Dec. 11 & Sales Returns and Allowances & 401.1 & & 60 & \\ \hline & Sales Tax Payable & 231 & & 3.6 & \\ \hline & Accounts Receivable/M. Anderson & 122 & / & & 63.6 \\ \hline & Returned merchandise & & & & \\ \hline Dec. 14 & Cash & 101 & & 2,968 & \\ \hline & Sales & 513 & & & 2,800 \\ \hline & Sales Tax Payable & 401 & & & 168 \\ \hline & Made & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{c} NAME \\ ADDRESS \\ \end{tabular}} & \multicolumn{5}{|c|}{ Ansel Manufacturing } \\ \hline & \multicolumn{5}{|c|}{284 West 88 Street, Detroit, MI 59522-1168 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{20} \\ \hline Dec. 1 & Balance & & & & 982.00 \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{c} NAME \\ ADDRESS \\ \end{tabular}} & \multicolumn{5}{|c|}{ J. Gorbea } \\ \hline & \multicolumn{5}{|c|}{ P.O. Box 864, Detroit, MI 59552-0864 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{20} \\ \hline Dec. 1 & Balance & & & & 880.00 \\ \hline & & & & & \\ \hline \end{tabular} Required: 1. Record the transactions starting on page 20 of a general journal. Enter the posting references when you complete part 2 . \begin{tabular}{|llll|} Dec. 24 & Cash & 101 & \\ \hline & Accounts Receivable/R. Carson & 2,000 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{c} NAME \\ ADDRESS \end{tabular}} & \multicolumn{5}{|c|}{ Rachel Carson } \\ \hline & \multicolumn{5}{|c|}{11312 Fourteenth Avenue South, Detroit, MI 59221-1142 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{20} \\ \hline Dec. 1 & Balance & & & & 3,200.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{c} NAME \\ ADDRESS \\ \end{tabular}} & \multicolumn{5}{|c|}{ Tom Wilson } \\ \hline & \multicolumn{5}{|c|}{100 NW Seward St., Detroit, MI 59210-1337 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{20} \\ \hline Dec. 1 & Balance & & & & 1,810.00 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|l|}{ ACCOUNT } & \multicolumn{3}{|c|}{ Bank Credit Card Expense } & ACCOUNT NO. & 513 \\ \hline & & & & & \multicolumn{2}{|c|}{ BALANCE } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline \multicolumn{7}{|l|}{20} \\ \hline & & & & & & \\ \hline & : & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ ACCOUNTS RECEIVABLE LEDGER } \\ \hline NAME & \multicolumn{5}{|c|}{ Michael Anderson } \\ \hline ADDRESS & \multicolumn{5}{|c|}{233 West 11th Avenue, Detroit, MI 59500-1154 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{ 20-- } \\ \hline Dec. 1 & Balance & & & & 2,480.00 \\ \hline & & & & & \\ \hline - & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{3}{*}{\begin{tabular}{|c|} ACCOUNT \\ \\ DATE \\ \end{tabular}} & \multicolumn{4}{|c|}{ Sales Tax Payable } & \multicolumn{2}{|l|}{ ACCOUNT NO. } \\ \hline & & & & & & \\ \hline & ITEM & \begin{tabular}{l} POST. REF. \\ \end{tabular} & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline \multicolumn{7}{|l|}{20} \\ \hline & & & & & & \\ \hline . & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline . & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular}