Sales Journal, Cash Receipts Journal, and General Journal

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, $1,050.00. Beginning customer account balances were Thompson Group, $1,050.00.

Mar. 1		Sold merchandise to Able & Co., $1,790, plus sales tax. Sale No. 33C.
3		Sold merchandise to R. J. Kalas, Inc., $2,280, plus sales tax. Sale No. 33D.
5		Able & Co. returned merchandise from Sale No. 33C for a credit (Credit Memo No. 66), $25, plus sales tax.
7		Made cash sales for the week, $3,120, plus sales tax.
10		Received payment from Able & Co. for Sale No. 33C less Credit Memo No. 66.
11		Sold merchandise to Blevins Bakery, $1,210, 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, $4,160, plus sales tax.
16		Blevins Bakery returned merchandise from Sale No. 33E for a credit (Credit Memo No. 67), $49, plus sales tax.
18		Sold merchandise to R. J. Kalas, Inc., $2,590, 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, $2,370, plus sales tax.
25		Sold merchandise to Blevins Bakery, $1,910, plus sales tax. Sale No. 33G.
27		Sold merchandise to Thompson Group, $2,050, plus sales tax. Sale No. 33H.
28		Made cash sales for the week, $3,500, plus sales tax.

ACCOUNTS RECEIVABLE LEDGER
NAME	Able & Co.
ADDRESS	1424 Jackson Creek Road, Nashville, IN 47448-2245
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
20--
Mar. 1Mar. 2Mar. 3Mar. 4		J5J6S5S6CR9	fill in the blank 74c60906e07c039_107	fill in the blank 74c60906e07c039_108	fill in the blank 74c60906e07c039_109
Mar. 1Mar. 2Mar. 5Mar. 7		J5J6S5S6CR9	fill in the blank 74c60906e07c039_112	fill in the blank 74c60906e07c039_113	fill in the blank 74c60906e07c039_114
Mar. 9Mar. 10Mar. 29Mar. 31		J5J6S5S6CR9	fill in the blank 74c60906e07c039_117	fill in the blank 74c60906e07c039_118	fill in the blank 74c60906e07c039_119

NAME	Blevins Bakery
ADDRESS	6422 E. Bender Road, Bloomington, IN 47401-7756
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
20--
Mar. 11Mar. 12Mar. 13Mar. 14		J5J6S5S6CR9	fill in the blank 74c60906e07c039_122	fill in the blank 74c60906e07c039_123	fill in the blank 74c60906e07c039_124
Mar. 12Mar. 13Mar. 14Mar. 16		J5J6S5S6CR9	fill in the blank 74c60906e07c039_127	fill in the blank 74c60906e07c039_128	fill in the blank 74c60906e07c039_129
Mar. 5Mar. 15Mar. 10Mar. 20		J5J6S5S6CR9	fill in the blank 74c60906e07c039_132	fill in the blank 74c60906e07c039_133	fill in the blank 74c60906e07c039_134
Mar. 19Mar. 21Mar. 23Mar. 25		J5J6S5S6CR9	fill in the blank 74c60906e07c039_137	fill in the blank 74c60906e07c039_138	fill in the blank 74c60906e07c039_139

NAME	R. J. Kalas, Inc.
ADDRESS	3315 Longview Avenue, Bloomington, IN 47401-7223
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
20--
Mar. 1Mar. 2Mar. 3Mar. 4		J5J6S5S6CR9	fill in the blank 74c60906e07c039_142	fill in the blank 74c60906e07c039_143	fill in the blank 74c60906e07c039_144
Mar. 10Mar. 11Mar. 12Mar. 13		J5J6S5S6CR9	fill in the blank 74c60906e07c039_147	fill in the blank 74c60906e07c039_148	fill in the blank 74c60906e07c039_149
Mar. 16Mar. 17Mar. 18Mar. 22		J5J6S5S6CR9	fill in the blank 74c60906e07c039_152	fill in the blank 74c60906e07c039_153	fill in the blank 74c60906e07c039_154

NAME	Thompson Group
ADDRESS	2300 E. National Road, Cumberland, IN 46229-4824
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
20--
Mar. 1	Balance				1,050.00
Mar. 26Mar. 27Mar. 28Mar. 29		J5J6S5S6CR9	fill in the blank 74c60906e07c039_157	fill in the blank 74c60906e07c039_158	fill in the blank 74c60906e07c039_159