Superior Appliances is a retail store that sells household appliances. Merchandise sales are subject to an 8 percent sales tax. The firm's credit sales for July are listed below, along with the general ledger accounts used to record these sales. The balance shown forAccounts Receivableis for the beginning of the month.

DATETRANSACTIONSJuly1Sold a dishwasher to John Martinez; issued Sales Slip 501 for $1,075 plus sales tax of $86.6Sold a washer to Helen Thai; issued Sales Slip 502 for $2,350 plus sales tax of $188.11Sold a high-definition television set to Richard Jones; issued Sales Slip 503 for $2,525 plus sales tax of $202.17Sold an electric dryer to Mary Schneider; issued Sales Slip 504 for $1,200 plus sales tax of $96.23Sold a trash compactor to Victoria Caramello; issued Sales Slip 505 for $825 plus sales tax of $66.27Sold a home entertainment system to Jeff Budd; issued Sales Slip 506 for $1,650 plus sales tax of $132.29Sold an electric range to Michelle Ly; issued Sales Slip 507 for $1,375 plus sales tax of $110.31Sold a double oven to Peter McVay; issued Sales Slip 508 for $550 plus sales tax of $44.

GENERAL LEDGER ACCOUNTS

111Accounts Receivable, $33,000 Dr.231Sales Tax Payable401Sales

Required:

1. Open the general ledger accounts and enter the balance ofAccounts Receivablefor July 1, 2019.
2. Record the transactions in a sales journal.
3. Total, prove, and rule the sales journal as of July 31.
4. Post the column totals from the sales journal to the proper general ledger accounts.

Analyze:

What percentage of credit sales were for entertainment items?