Dec. 1 Received payment on account from Michael Anderson, $1,398. 2 Received payment on account from Ansel Manufacturing, $448. 7 Made cash sales for the week, $3,030, plus tax. Bank credit card sales for the week, $1,300, plus tax. Bank credit card fee is 3%. 8 Received payment on account from J. Gorbea, $864. 11 Michael Anderson returned merchandise for a credit, $57, plus tax. 14 Made cash sales for the week, $2,830, plus tax. Bank credit card sales for the week, $1,000, plus tax. Bank credit card fee is 3%. 20 Received payment on account from Tom Wilson, $1,167. 21 Ansel Manufacturing returned merchandise for a credit, $25, plus tax. 21 Made cash sales for the week, $3,200, plus tax. 24 Received payment on account from Rachel Carson, $2,009. Beginning general ledger account balances were as follows: Cash $9,821 Accounts Receivable 9,296 Beginning customer account balances were as follows: M. Anderson Ansel Manufacturing J. Gorbea $2,412 993 864 R. Carson 3,182 T. Wilson Required: 1,845 1. Record the transactions in the cash receipts journal. On December 7 and December 14, enter the cash sales first, followed by bank credit card sales. Total and verify column totals and rule the columns. Use the general journal to record sales returns and allowances. If required, round your answers to the nearest cent. If an amount box does not require an entry, leave it blank. Cash Receipts Journal Date Account Credited Post. General Ref. Credit Accounts Receivable Credit 20-- Dec. 1 Michael Anderson Dec. 2 Ansel Manufacturing Dec. 7 Dec. 7 Dec. 8 J. Gorbea Dec. 14 Dec. 14 Dec. 20 Tom Wilson Dec. 21 Dec. 24 Rachel Carson Sales Credit Sales Tax Payable Credit