The Appliance Store began operations March 1, 2019. The firm sells its merchandise for cash and on open account. Sales are subject to a 6 percent sales tax. During March, The Appliance Store engaged in the following transactions:

DATE		TRANSACTIONS
2019
March	1	Sold merchandise on credit to Dave Allen; issued Sales Slip 101 for $500 plus sales tax of $30.
	4	Sold merchandise on credit to Castor Phan; issued Sales Slip 102 for $850 plus sales tax of $51.
	12	Sold merchandise on credit to Chris Hughes; issued Sales Slip 103 for $1,050 plus sales tax of $63.
	15	Recorded cash sales for the period from March 1 to March 15 of $6,200 plus sales tax of $372.
	25	Sold merchandise on credit to Brian Cooley; issued Sales Slip 104 for $800 plus sales tax of $48.
	28	Received a check from Castor Phan of $260 to apply toward his account.
	31	Recorded cash sales for the period from March 16 to March 31 of $3,100 plus sales tax of $186.
	31	Received payment in full from Dave Allen for the sale of March 1.

Required:

Record the transactions in a general journal.

Post the entries from the general journal to the appropriate general ledger accounts.

GENERAL LEDGER ACCOUNTS
101	Cash	221	Sales Tax Payable
111	Accounts Receivable	401	Sales

Analyze: What were the total cash receipts during March?