1. Use the following transactions to answer the questions. Use a 7% sales tax rate. Total and rule the sales journal.

   Aug. 1	Sold merchandise on account to Beth Deleo, $1,500, plus sales tax.
   5	Sold merchandise on account to Bill Serrato, $1,850, plus sales tax.
   11	Issued credit memorandum to Beth Deleo for $428, including sales tax of $28.
   22	Sold merchandise on account to Donna Whitten, $680, plus sales tax.
   25	Sold merchandise on account to Rob Thompson, $750, plus sales tax.

   Prepare the sales journal using the above transactions, as appropriate. If required, round answers to the nearest cent.

   SALES JOURNAL						Page 1
   Date	Sale No.	To Whom Sold	Post. Ref.	Accounts Receivable Debit	Sales Credit	Sales Tax Payable Credit
   Aug. 1		Beth Deleo
   5		Bill Serrato
   22		Donna Whitten
   25		Rob Thompson

   Prepare the general journal using the above transactions, as appropriate. If an amount box does not require, leave it blank.

   Page: 1

   	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
   1	Aug. 11	Accounts Receivable/Beth Deleo Cash Sales Returns and Allowances Supplies Wages Payable					1
   2		Accounts Receivable/Beth Deleo Cash Sales Tax Expense Sales Tax Payable Income Tax Payable					2
   3		Accounts Receivable/Beth Deleo Cash Sales Returns and Allowances Sales Tax Payable Income Tax Payable