Owens Distributors is a retail business. The following sales, returns, and cash receipts occurred during March 20--. There is an 8% sales tax. Beginning general ledger account balances were Cash, $9,700; and Accounts Receivable, $1,070.00. Beginning customer account balances were Thompson Group, $1,070.00.

Accounts Receivable, $1,070.00. Beginning customer account balances were Thompson Group, \$1,070.00. Mar. 1 Sold merchandise to Able \& Co., \$1,770, plus sales tax. Sale No. 33C. 3 Sold merchandise to R. J. Kalas, Inc., \$2,200, plus sales tax. Sale No. 33D. 5 Able \& Co. returned merchandise from Sale No. 33C for a credit (Credit Memo No. 66), \$35, plus sales tax. 7 Made cash sales for the week, $3,110, plus sales tax. 10 Received payment from Able \& Co. for Sale No. 33C less Credit Memo No. 66. 11 Sold merchandise to Blevins Bakery, $1,250, plus sales tax. Sale No. 33E. 13 Received payment from R. J. Kalas, Inc. for Sale No. 33D. 14 Made cash sales for the week, $4,180, plus sales tax. 16 Blevins Bakery returned merchandise from Sale No. 33E for a credit (Credit Memo No. 67), \$42, plus sales tax. 18 Sold merchandise to R. J. Kalas, Inc., $2,630, plus sales tax. Sale No. 33F. 20 Received payment from Blevins Bakery for Sale No. 33E less Credit Memo No. 67. 21 Made cash sales for the week, $2,450, plus sales tax. 25 Sold merchandise to Blevins Bakery, \$1,950, plus sales tax. Sale No. 33G. 27 Sold merchandise to Thompson Group, $2,000, plus sales tax. Sale No. 33H. 28 Made cash sales for the week, $3,510, plus sales tax. Enter the posting references when you complete part 2. \begin{tabular}{|c|c|c|c|c|c|c|} \hline ACCOUNT & & les Returns a & ances & & ACCOUNT NO. & 401.1 \\ \hline & & & & & \multicolumn{2}{|c|}{ BALANCE } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & DEBIT & CREDIT \\ \hline \multicolumn{7}{|l|}{20} \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ ACCOUNTS RECEIVABLE LEDGER } \\ \hline NAME & \multicolumn{5}{|c|}{ Able \& Co. } \\ \hline ADDRESS & \multicolumn{5}{|c|}{1424 Jackson Creek Road, Nashville, IN 47448-2245 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{ 20-- } \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{c} NAME \\ ADDRESS \end{tabular}} & \multicolumn{5}{|c|}{ Blevins Bakery } \\ \hline & \multicolumn{5}{|c|}{6422 E. Bender Road, Bloomington, IN 47401-7756 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{ 20-- } \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & - & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline NAME & \multicolumn{5}{|c|}{ R. J. Kalas, Inc. } \\ \hline ADDRESS & \multicolumn{5}{|c|}{3315 Longview Avenue, Bloomington, IN 47401-7223 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{ 20-- } \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline NAME & \multicolumn{5}{|c|}{ Thompson Group } \\ \hline ADDRESS & \multicolumn{5}{|c|}{2300 E. National Road, Cumberland, IN 46229-4824 } \\ \hline DATE & ITEM & POST. REF. & DEBIT & CREDIT & BALANCE \\ \hline \multicolumn{6}{|l|}{ 20-- } \\ \hline Mar. 1 & Balance & & & & 1,070.00 \\ \hline & & & & & \\ \hline \end{tabular}