The Appliance Store began operations March 1, 2016. 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
2016
March 1 Sold merchandise on credit to Dave Allen; issued Sales Slip 101 for $600 plus sales tax of $36.
4 Sold merchandise on credit to Castor Phan; issued Sales Slip 102 for $900 plus sales tax of $54.
12 Sold merchandise on credit to Chris Hughes; issued Sales Slip 103 for $1,100 plus sales tax of $66.
15 Recorded cash sales for the period from March 1 to March 15 of $7,600 plus sales tax of $456.
25 Sold merchandise on credit to Brian Cooley; issued Sales Slip 104 for $850 plus sales tax of $51.
28 Received a check from Castor Phan of $220 to apply toward his account.
31 Recorded cash sales for the period from March 16 to March 31 of $4,500 plus sales tax of $270.
31 Received payment in full from Dave Allen for the sale of March 1.

INSTRUCTIONS
1. Open the general ledger accounts indicated below.
2. Record the transactions in a general journal. Use 1 as the journal page number.
3. 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?