Color Florists, a retail business, had the following cash receipts during January 20--. The sales tax is 5%.

January Transactions:
Jan.	1	Received payment on account from Ray Boyd, $880.
	3	Received payment on account from Clint Hassell, $271.
	5	Cash sales for the week were $2,800 plus tax. Bank credit card sales for the week were $1,200 plus tax. Bank credit card fee is 3%.
	8	Received payment on account from Jan Sowada, $912.
	11	Ray Boyd returned merchandise for a credit, $40 plus tax.
	12	Cash sales for the week were $3,100 plus tax. Bank credit card sales for the week were $1,900 plus tax. Bank credit card fee is 3%.
	15	Received payment on account from Robert Zehnle, $1,100.
	18	Robert Zehnle returned merchandise for a credit, $31 plus tax.
	19	Cash sales for the week were $2,230 plus tax.
	25	Received payment on account from Dazai Manufacturing, $318.

Beginning general ledger account balances were:

Cash	$2,890.75
Accounts Receivable	6,300.00

Beginning customer account balances were:

R. Boyd	$1,400
Dazai Manufacturing	318
C. Hassell	815
J. Sowada	1,481
R. Zehnle	2,286

Required:

	1. Record the transactions starting on page 20 of a general journal.
	2. Post from the journal to the general ledger and accounts receivable ledger accounts.