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.2Sold a fish aquarium on account to Ken Shank, $125 plus tax of $7.50, terms n/30. Sale No. 101.

3Sold dog food on account to Nancy Truelove, $68.25 plus tax of $4.10, terms n/30. Sale No. 102.

5Sold a bird cage on account to Jean Warkentin, $43.95 plus tax of $2.64, terms n/30. Sale No. 103.

8Cash sales for the week were $2,332.45 plus tax of $139.95.

10Received cash for boarding and grooming services, $625 plus tax of $37.50.

11Jean 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 tax on the price of the cage which satisfied Warkentin.

12Sold a cockatoo on account to Tully Shaw, $1,200 plus tax of $72, terms n/30. Sale No. 104.

14Received cash on account from Rosa Alanso, $256.

15Rosa Alanso returned merchandise, $93.28 including tax of $5.28.

15Cash sales for the week were $2,656.85 plus tax of $159.41.

16Received cash on account from Nancy Truelove, $58.25.

18Received cash for boarding and grooming services, $535 plus tax of $32.10.

19Received cash on account from Ed Cochran, $63.25.

20Sold pet supplies on account to Susan Hays, $83.33 plus tax of $5, terms n/30. Sale No. 105.

21Sold three Labrador Retriever puppies to All American Day Camp, $375 plus tax of $22.50, terms n/30. Sale No. 106.

22Cash sales for the week were $3,122.45 plus tax of $187.35.

23Received cash for boarding and grooming services, $515 plus tax of $30.90.

25Received cash on account from Ken Shank, $132.50.

26Received cash on account from Nancy Truelove, $72.35.

27Received cash on account from Joe Gloy, $273.25.

28Borrowed cash to purchase a pet limousine, $11,000.

29Cash sales for the week were $2,835.45 plus tax of $170.13.

30Received cash for boarding and grooming services, $488 plus tax of $29.28.

Wayward had the following general ledger account balances as of September 1:

AccountGeneral LedgerAccount TitleNo.Balance on Sept. 1

Cash101 $23,500.25

Accounts Receivable122 $850.75

Notes Payable201 $2,500.00

Sales Tax Payable231 $909.90

Sales4011 $3,050.48

Sales Returns and Allowances401.1 $86.00

Boarding and Grooming Revenue402 $2,115.00

Wayward also had the following accounts receivable ledger balances as of September 1:

Accounts ReceivableCustomerBalance

Rosa Alanso$456.00

Ed Cochran 63.25

Joe Gloy 273.25

Nancy Truelove 58.25

New customers opening accounts during September were as follows:

All American Day CampTully ShawSusan HaysJean WarkentinKen ShankRequired:

Compute the net sales for the month of September.