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

Jan.	1	Received payment on account from Ray Boyd, $880.
	3	Received payment on account from Clint Hassell, $271.
	5	Made cash sales for the week, $2,800, plus tax. Bank credit card sales for the week, $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	Made cash sales for the week, $3,100, plus tax. Bank credit card sales for the week, $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	Made cash sales for the week, $2,230, plus tax.
	25	Received payment on account from Dazai Manufacturing, $318.

Beginning general ledger account balances were as follows:

Cash	$2,890.75
Accounts Receivable	6,300.00

Beginning customer account balances were as follows:

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

	Required:
1.	Record the transactions in the cash receipts journal. Total and verify the columns where appropriate at the end of the month. After each entry, post to the appropriate selected accounts. Use the general journal to record sales returns and allowances.
2.	Post from the journals to the general ledger and accounts receivable ledger accounts.