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, $$9,741$; and Accounts Receivable, $$1,058\mathrm{.}25.$ Beginning customer account balances were Thompson Group, $$1,058\mathrm{.}25.$

Mar. $1$ Sold merchandise to Able & Co$.,$ $$1,800,$ plus sales tax. Sale No$.33$C$.$

$3$ Sold merchandise to R$.$ J$.$ Kalas, Inc., $$2,240,$ plus sales tax. Sale No$.33$D$.$

$5$ Able & Co$.$ returned merchandise from Sale No$.33C$ for a credit $($Credit Memo No$.66),$ $$30,$ plus sales tax.

$7$ Made cash sales for the week, $$3,160,$ plus sales tax.

$10$ Received payment from Able & Co$.$ for Sale No$.33$C less Credit Memo No$.66.$

$11$ Sold merchandise to Blevins Bakery, $$1,210,$ plus sales tax. Sale No$.33$E$.$

$13$ Received payment from R$.$ J$.$ Kalas, Inc. for Sale No$.33$D$.$

$14$ Made cash sales for the week, $$4,200,$ plus sales tax.

$16$ Blevins Bakery returned merchandise from Sale No$.33$E for a credit $($Credit Memo No$.67),$ $$44,$ plus sales tax.

$18$ Sold merchandise to R$.$ J$.$ Kalas, Inc., $$2,620,$ 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, $$2,400,$ plus sales tax.

$25$ Sold merchandise to Blevins Bakery, $$1,915,$ plus sales tax. Sale No$.33$G$.$

$27$ Sold merchandise to Thompson Group, $$2,016,$ plus sales tax. Sale No$.33H.$

$28$ Made cash sales for the week, $$3,500,$ plus sales tax.