Objectives 7-1, 7-4 Cozy Kitchens began operations March 1, 20X1. The firm sells its merchandise for cash and on open account. Sales are subject to a 6 percent sales tax. The terms for all sales on credit are net 30. During March, Cozy Kitchens engaged in the following transactions: DATE TRANSACTIONS 20X1 March 1 Sold merchandise on credit to Andy DeLuca; issued Sales Slip 101 for $900 plus sales tax of $54. 4 Sold merchandise on credit to Amala Desai; issued Sales Slip 102 for $600 plus sales tax of $36. 12 Sold merchandise on credit to Candy Martinez; issued Sales Slip 103 for $1,000 plus sales tax of $60. 15 Recorded cash sales for the period from March 1 to March 15 of $7,500 plus sales tax of $450. 25 Sold merchandise on credit to Jack O'Donnell; issued Sales Slip 104 for $800 plus sales tax of $48. 28 Received a check from Amala Desai of $336 to apply toward her account. 31 Recorded cash sales for the period from March 16 to March 31 of $4,800 plus sales tax of $288. 31 Received payment in full from Andy DeLuca for the sale of March 1. INSTRUCTIONS 1. Open the general ledger accounts indicated below. 2. Record the transactions in a general journal. Use 1 as the journal page number. 3. Post the entries from the general journal to the appropriate general ledger accounts. GENERAL LEDGER ACCOUNTS 101 Cash, $12,900 Dr. 205 Accounts Payable 501 Purchases 502 Freight In Analyze: What were the total cash receipts during March