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 $390 plus sales tax of 4%, with 2/10, n/30 cash discount terms.
6		Sold merchandise on account to K. Krtek for $190 plus sales tax of 4%.
10		S. Miller returned merchandise purchased on August 4 for $50 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 $50 plus sales tax for credit.
20		K. Krtek paid the balance due on his account.