May 2 Recorded cash and credit card sales, $2,200.00, plus sales tax, $124.00; total, $2,324.00. TS9. (4)Received cash on account from Malone Corporation, covering S406 for $2,670.00. R506. ( 5) Sold merchandise on account to Sherman City Schools, $1,480.00. Sherman City Schools is exempt from sales tax. S424. (11) Received cash on account from Blair Industries, $1,540.00, covering S422, less a 2% discount. R507. (12) Sold merchandise on account to Blair Industries, $2,690.00, plus sales tax. S425. (13) Recorded cash and credit card sales, $2,350.00, plus sales tax, $132.00; total, $2,482.00. TS10. (20) Received cash on account from Blair Industries, 2,851.40, covering S425, less a 2% discount R508.

Robbins Corporation offers terms of 2/10, n/30. The sales tax rate is 6%. Source documents are abbreviated as follows: receipt, R; sales invoice, S; terminal summary, TS. Journalize the transactions. No S is needed in the Sale No. column when journalizing in the sales journal. PAGE 3 SALES JOURNAL DATE ACCOUNT DEBITED ACCOUNTS SALES TAX SALE NO. POST. REF. RECEIVABLE SALES CREDIT PAYABLE DEBIT CREDIT PAGE 3 CASH RECEIPTS JOURNAL POST. GENERAL ACCOUNTS SALES TAX SALES DATE ACCOUNT TITLE DOC. NO. REF. RECEIVABLE SALES CREDIT PAYABLE DEBIT DISCOUNT CREDIT CASH DEBIT CREDIT CREDIT DEBIT in