Journalizing Sales, Sales Returns and Allowances, and Cash Receipts Prepare journal entries for the following transactions. Aug. 4 Sold merchandise on account to S. Miller for $320 plus sales tax of 4%, with 2/10, 1/30 cash discount terms. 6 Sold merchandise on account to K. Krtek for $210 plus sales tax of 4%. 10 S. Miller returned merchandise purchased on August 4 for $20 plus sales tax for credit. 13 S. Miller paid the balance due on her account. 15 K. Krtek returned merchandise purchased on August 6 for $40 plus sales tax for credit. 20 K. Krtek paid the balance due on his account. 8 8 9 Aug. 10 Sales Returns and Allowances 20.00 9 10 Sales Tax Payable 0.80 10 11 20.80 11 Accounts Recevable/S. Miller 12 13 Aug. 13 Cash 12 305.80 13 14 Sales Discounts 6.20 14 15 Accounts Payable/S. Miller x 20.80 X 15 16 16 17 Aug. 15 Sales Returns and Allowances 40.00 17 18 Sales Tax Payable x 1.60 18 19 Accounts Receivable/K. Krtek 41.60 19 20 20 176.80 21 21 Aug. 20 Cash 176.80 Accounts Receivable/K. Krtek 22 22 23 23