Toby Company had the following sales transactions for March:

Mar.	6	Sold merchandise on account to Osbourne, Inc., invoice no. 1128, $563.17.
	14	Sold merchandise on account to Ortiz Company, invoice no. 1129, $823.50.
	20	Sold merchandise on account to Bailey Corporation, invoice no. 1130, $2,350.98.
	24	Sold merchandise on account to Shannon Corporation, invoice no. 1131, $1,547.07.

Assume that Toby Company had beginning balances on March 1 of $3,569.8 (Sales 411) and $2,450.39 (Accounts Receivable 113). Record the sales of merchandise on account in the sales journal (page 24) and then post to the general ledger. Round your answers to the nearest cent.

SALES JOURNAL						24
	DATE		INV. NO.	CUSTOMER'S NAME	POST. REF.	ACCOUNTS RECEIVABLE DR. SALES CR.
1	20--						1
2	Mar.	6	1128	Osbourne, Inc.			2
3		14	1129	Ortiz Company			3
4		20	1130	Bailey Corporation			4
5		24	1131	Shannon Corporation			5
6		31		Total			6
7						(113) (411)	7
8							8

Post the sales of merchandise on account to the general ledger for Accounts Receivable. If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent.

GENERAL LEDGER
ACCOUNT		Accounts Receivable					ACCOUNT NO.	113
	DATE		ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
							DEBIT	CREDIT
	20--
	Mar.	1	Balance				2,450.39
		31		S24

Post the sales of merchandise on account to the general ledger for Sales. If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent.

GENERAL LEDGER
ACCOUNT		Sales					ACCOUNT NO.	411
	DATE		ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
							DEBIT	CREDIT
	20--
	Mar.	1	Balance					3,569.80
		31		S24