Journalizing Sales Transactions

Enter the following transactions in a sales journal. Use a 5% sales tax rate.

Sept. 1	Sold merchandise on account to K. Smith, $1,300, plus sales tax. Sale No. 228.
3	Sold merchandise on account to J. Arnes, $3,200, plus sales tax. Sale No. 229.
5	Sold merchandise on account to M. Denison, $2,300, plus sales tax. Sale No. 230.
7	Sold merchandise on account to B. Marshall, $1,600, plus sales tax. Sale No. 231.

Page: 1

	DATE	SALE NO.	TO WHOM SOLD	POST. REF.	GENERAL		ACCOUNTS RECEIVABLE DEBIT	SALES CREDIT	SALES TAX PAYABLE CREDIT
					DEBIT	CREDIT
1										1
2										2
3										3
4										4