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, $1,058.25. Beginning customer account balances were Thompson Group, $1,058.25.

Mar. 1		Sold merchandise to Able & Co., $1,800, plus sales tax. Sale No. 33C.
3		Sold merchandise to R. J. Kalas, Inc., $2,240, plus sales tax. Sale No. 33D.
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. 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, $4,200, plus sales tax.
16		Blevins Bakery returned merchandise from Sale No. 33E 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. 33G.
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.

1. ACCOUNTS RECEIVABLE LEDGER
   NAME	Able & Co.
   ADDRESS	1424 Jackson Creek Road, Nashville, IN 47448-2245
   DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
   20--

   NAME	Blevins Bakery
   ADDRESS	6422 E. Bender Road, Bloomington, IN 47401-7756
   DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
   20--

   NAME	R. J. Kalas, Inc.
   ADDRESS	3315 Longview Avenue, Bloomington, IN 47401-7223
   DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
   20--

   NAME	Thompson Group
   ADDRESS	2300 E. National Road, Cumberland, IN 46229-4824
   DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
   20--
   Mar. 1	Balance				1,058.25