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

Oriole Company enters sales and sales taxes separately on its cash register. On April $10,$ the register totals are sales $$53,000$ and sales taxes $$2,650.$

Sheffield Company does not segregate sales and sales taxes. Its register total for April $15$ is $$24,300,$ which includes a $8\%$ sales tax.

Prepare the entries to record the sales transactions and related taxes for each client. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

Credit

ORIOLE COMPANY

SHEFFIELD COMPANY