Sourk 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, $9,586; and Accounts Receivable, $1,016. Beginning customer account balances included Whitaker Group, $1,016.

Mar. 1 Sale on account No. 33C to Donachie & Co., $1,700 plus sales tax.

3 Sale on account No. 33D to R. J. Kibubu, Inc., $2,190 plus sales tax.

5 Donachie & Co. returned merchandise from Sale No. 33C for a credit (Credit Memo No. 66), $40 plus sales tax.

7 Cash sales for the week were $3,140 plus sales tax.

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

11 Sale on account No. 33E to Eck Bakery, $1,230 plus sales tax.

13 Received payment from R. J. Kibubu for Sale No. 33D.

14 Cash sales for the week were $4,100 plus sales tax.

Mar 16 Eck Bakery returned merchandise from Sale No. 33E for a credit (Credit Memo No. 67), $34 plus sales tax.

18 Sale on account No. 33F to R. J. Kibubu, Inc., $2,580 plus sales tax.

20 Received payment from Eck Bakery for Sale No. 33E less Credit Memo No. 67.

21 Cash sales for the week were $2,510 plus sales tax.

25 Sale on account No. 33G to Eck Bakery, $2,010 plus sales tax.

27 Sale on account No. 33H to Whitaker Group, $2,070 plus sales tax.

28 Cash sales for the week were $3,420 plus sales tax.

Required

1. Record the transactions starting on page 7 of a general journal.

2. Post from the journal to the general ledger and accounts receivable ledger accounts. Use account numbers as shown in the chapter.