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Harry O'Brien operates Leather Warehouse, a leather shop that sells luggage, handbags, business cases, and other leather goods. During the month of May, the following transactions took place. The applicable sales tax rate is $6\%.$

May $2$ Sold merchandise on account to James Koffsky, $$250\mathrm{.}00,$ plus sales tax.

$9$ Sold merchandise on account to Kevin Nolon, $$470\mathrm{.}00,$ plus sales tax.

$12$ James Koffsky returned $$40\mathrm{.}00$ worth of merchandise purchased on May $2$ for credit.

$18$ Sold merchandise on account to Joyce McKay, $$110\mathrm{.}00,$ plus sales tax.

$19$ Sold merchandise on account to Tim Carney, $$165\mathrm{.}00,$ plus sales tax.

$22$ Received payment from James Koffsky on account.

$26$ Joyce McKay was given an allowance of $$30\mathrm{.}00$ when she reported damage in the merchandise purchased May $18.$

$28$ Sold merchandise on account to James Koffsky, $$500\mathrm{.}00,$ plus sales tax.

$29$ Sold merchandise on account to Kevin Nolon, $$230\mathrm{.}00,$ plus sales tax.

$31$ Received payment from Joyce McKay on account.

$31$ Cash sales for the month were $$2,600,$ plus sales tax.

Question Content Area

$1.$ Enter the above transactions in the appropriate journal. If an amount box does not require an entry, leave it blank. If required, round answers to the nearest cent.

SALES JOURNAL Page $6$

Date Sale No$.$ To Whom Sold Post. Ref. Accounts

Receivable

Debit Sales Credit Sales Tax

Payable

Credit

May $2$ James Koffsky $$ fill in the blank $3$df$9$f$808$ff$9$a$075\_1$

$265$

fill in the blank $3$df$9$f$808$ff$9$a$075\_2$

fill in the blank $3$df$9$f$808$ff$9$a$075\_3$

$15$

$9$ Kevin Nolon $$ fill in the blank $3$df$9$f$808$ff$9$a$075\_4$

fill in the blank $3$df$9$f$808$ff$9$a$075\_5$

fill in the blank $3$df$9$f$808$ff$9$a$075\_6$

$18$ Joyce McKay $$ fill in the blank $3$df$9$f$808$ff$9$a$075\_7$

fill in the blank $3$df$9$f$808$ff$9$a$075\_8$

fill in the blank $3$df$9$f$808$ff$9$a$075\_9$

$19$ Tim Carney $$ fill in the blank $3$df$9$f$808$ff$9$a$075\_10$

fill in the blank $3$df$9$f$808$ff$9$a$075\_11$

fill in the blank $3$df$9$f$808$ff$9$a$075\_12$

$28$ James Koffsky $$ fill in the blank $3$df$9$f$808$ff$9$a$075\_13$

fill in the blank $3$df$9$f$808$ff$9$a$075\_14$

fill in the blank $3$df$9$f$808$ff$9$a$075\_15$

$29$ Kevin Nolon $$ fill in the blank $3$df$9$f$808$ff$9$a$075\_16$

fill in the blank $3$df$9$f$808$ff$9$a$075\_17$

fill in the blank $3$df$9$f$808$ff$9$a$075\_18$

fill in the blank $3$df$9$f$808$ff$9$a$075\_19$

fill in the blank $3$df$9$f$808$ff$9$a$075\_20$

fill in the blank $3$df$9$f$808$ff$9$a$075\_21$

$(122)(401)(231)$

CASH RECEIPTS JOURNAL Page $8$

Date Account

Credited Post. Ref. General

Credit Accounts

Receivable

Credit Sales

Credit Sales Tax

Payable

Credit Cash Debit

May $22$ James Koffsky $$ fill in the blank $3$df$9$f$808$ff$9$a$075\_22$

fill in the blank $3$df$9$f$808$ff$9$a$075\_23$

fill in the blank $3$df$9$f$808$ff$9$a$075\_24$

fill in the blank $3$df$9$f$808$ff$9$a$075\_25$

$31$ Joyce McKay $$ fill in the blank $3$df$9$f$808$ff$9$a$075\_26$

fill in the blank $3$df$9$f$808$ff$9$a$075\_27$

fill in the blank $3$df$9$f$808$ff$9$a$075\_28$

fill in the blank $3$df$9$f$808$ff$9$a$075\_29$

$31$ Cash sales $$ fill in the blank $3$df$9$f$808$ff$9$a$075\_30$

fill in the blank $3$df$9$f$808$ff$9$a$075\_31$

fill in the blank $3$df$9$f$808$ff$9$a$075\_32$

fill in the blank $3$df$9$f$808$ff$9$a$075\_33$

fill in the blank $3$df$9$f$808$ff$9$a$075\_34$

fill in the blank $3$df$9$f$808$ff$9$a$075\_35$

fill in the blank $3$df$9$f$808$ff$9$a$075\_36$

fill in the blank $3$df$9$f$808$ff$9$a$075\_37$

$(122)(401)(231)(101)$