during the month of October 20--, the pink petal flower shop engaged in the following transactions:

MASTERY PROBLEM During the month of October 20-, The Pink Petal flower shop engaged in the following transactions: Oct. 1 Sold merchandise on account to Elizabeth Shoemaker, S1,000, plus tax of $50. Sale No. 222. 2 Issued Check No. 190 to Jill Hand in payment of October 1 balance of $500, less 2% discount. 2 Purchased merchandise on account from Flower Wholesalers, $4,000. Invoice No. 500, dated October 2, terms 2/10, n/30. 4 Purchased merchandise on account from Seidl Enterprises, $700. Invoice No 527, dated October 4, terms 2/15, n/30. 5 Issued Check No. 191 in payment of phone expense for the month of September, $150 7 Sold merchandise for cash, $3,500, plus tax of $175. 9 Received payment from Leigh Summers in full settlement of account, $2,000 11 Issued Check No. 192 to Flower Wholesalers in payment of October 1 bal- ance of $1,500 12 Sold merchandise on account to Leigh Summers, $2,000, plus tax of $100. Sale No. 223 12 Received payment from Meg Johnson on account, $3,100. 13 Issued Check No. 193 to Seidl Enterprises in payment of October 4 purchase. Invoice No. 527, less 2% discount. 14 Meg Johnson returned merchandise for a credit, $300, plus sales tax of $15. 17 Returned merchandise to Vases Etc. for credit, $900. 24 Received payment from David's Decorating on account, $2,135. 27 Sold merchandise on account to David's Decorating, $3,000, plus tax of $150. Sale No. 224. 29 Issued Check No. 194 in payment of wages (Wages Expense) for the four- week period ending October 30, $900. Selected account balances as of October 1 were as follows: Account Cash Accounts Receivable Accounts Payable The Pink Petal also had the following subsidiary ledger balances as of October 1: Credit Debit $18,225 Account No. 101 122 202 9,619 $5,120 Accounts Receivable: Customer David's Decorating 12 Jude Lane Hartford, CT 06117 Accounts Receivable Balance S3,340