In performing accounting services for small businesses, you encounter the following situations pertaining to cash sales.

1.		Swifty Corporationenters sales and sales taxes separately on its cash register. On April 10, the register totals are sales $31,000 and sales taxes $1,550.
2.		Crane Companydoes not segregate sales and sales taxes. Its register total for April 15 is $22,260, which includes a 6% sales tax.

Prepare the entries to record the sales transactions and related taxes for Swifty Corporationand Crane Company. Omit the cost of goods sold entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
		Swifty Corporation
1.	choose a transaction date

	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
		Crane Company
2.	choose a transaction date

	enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount	enter a credit amount
		enter an account title	enter a debit amount