CHAPTER 10 Applying Your Knowledge 395 sales tax. They use a general journal, general ledger, and accounts receivable ledger The following sales and cash collections took place during the month of September Sept. 2 Sold a fish aquarium on account to Ken Shank, $125 plus tax of $7.50, terms n/30. Sale No. 101. Sold dog food on account to Nancy Truelove, $68.25 plus tax of $4.10, terms n/30. Sale No. 102. 3 S 8 Cash sales for the week were $2,332.45 plus tax of $139.95 Sold a bird cage on account to Jean Warkentin, $43.95 plus tax of $2.64, terms n/30. Sale No. 103. Received cash for boarding and grooming services, $625 plus tax of $37.50. 10 Jean Warkentin stopped by the store to point out a minor defect in the bird cage purchased in Sale No. 103. The Harlands offered a sales allowance of $10 plus tax on the price of the cage which satisfied Warkentin. 11 $72, Sold a cockatoo on account to Tully Shaw, $1,200 plus tax of terms n/30. Sale No. 104. 12 14 15 15 Received cash on account from Rosa Alanso, $256. Rosa Alanso returned merchandise, $93.28 including tax of $S.28. Cash sales for the week were $2,656.85 plus tax of $159.41