Church Company completes the following transactions during March, its first month of operations (terms for all its credit sales are 2/10, n/30). Mar. 2 Sold merchandise on credit to Min Cho, Invoice No. 854, for $17,800 plus sales tax of $1,246. 3 Sold merchandise on credit to Linda Witt, Invoice No. 855, for $9,300 plus sales tax of $651. 10 Sold merchandise on credit to Jovita Albany, Invoice No. 856, for $5,600 plus sales tax of $392. 27 Sold merchandise on credit to Jovita Albany, Invoice No. 857, for $14,310 plus sales tax of $1,002. 28 Sold merchandise on credit to Linda Witt, Invoice No. 858, for $4,345 plus sales tax of $304. In addition to the above transactions, Church has the following nonsales transactions. Mar. 12 Received cash payment from Min Cho for the March 2 sale less the 2% cash discount. 13 Received cash payment from Linda Witt for the March 3 sale less the 2% cash discount. 20 Received cash payment from Jovita Albany for the March 10 sale less the 2% cash discount. 30 Issued a credit memorandum of $400 (plus a $28 sales tax refund) for damaged goods from the sale to Linda Witt made on March 28. Required: Record each cash receipt (less any cash discount) as a general journal entry. Also, record any sales return as a general journal entry. (Round your answers to the nearest whole dollar amount. Omit the "$" sign in your response.) Date General Journal Debit Credit Mar. 12 Mar. 13 Mar. 20 Mar. 30