Geoff and Sandy Harland own and operate Wayward Kennel and Pet Supply. Their motto is, "If your pet is not becoming to you, he should be coming to us." The Harlands maintain a sales tax payable account throughout the month to account for the 6% sales tax. They use a general journal, general ledger, and accounts receivable ledger. The following sales and cash collections took place during the month of September: September Transactions: Sept. 2 Sold a fish aquarium on account to Ken Shank, at the price of $125 plus sales tax of $7.50, terms n/30. Sale No. 101. 3 Sold dog food on account to Nancy Truelove, at the price of $68.25 plus sales tax of $4.10, terms n/30. Sale No. 102. 5 Sold a bird cage on account to Jean Warkentin, at the price of $43.95 plus sales tax of $2.64, terms n/30. Sale No. 103. 8 Cash sales for the week were $2,332.45 plus sales tax of $139.95. 10 Received cash for boarding and grooming services, $625 plus sales tax of $37.50. 11 Jean Warkentin stopped by the store to point out a minor defect in the bird cage purchased in Sale No. 103. The Harlands offered a sales allowance of $10 plus sales tax on the price of the cage which satisfied Warkentin. 12 Sold a cockatoo on account to Tully Shaw, $1,200 plus sales tax of $72, terms n/30. Sale No. 104. 14 Received cash on account from Rosa Alanso, $256. 15 Rosa Alanso returned merchandise, $93.28 including sales tax of $5.28. 15 Cash sales for the week were $2,656.85 plus sales tax of $159