Members of the sales force are paid commissions twice a year. Commissions on sales from January - June are paid on July 10th and commissions from July - December are paid on January 10th. No entry has been made for the commissions earned during the last half of 2022. Total sales from July to December were $491,400, but only 25.% of those sales were subject to the 2.% commission. Commissions are reported with Sales Force Salaries.

Recording Sales Commissions (Journal entry)