Paul Jackson owns a retail business. The following sales, returns, and cash receipts are for April 20--. There is a 7% sales tax.

Apr. 1 Sale on account No. 111 to O. L. Meyers, $2,100 plus sales tax.

3 Sale on account No. 112 to Andrew Plaa, $1,000 plus sales tax.

6 O. L. Meyers returned merchandise from Sale No. 111 for a credit (Credit Memo

No. 42), $50 plus sales tax.

7 Cash sales for the week were $3,240 plus sales tax.

9 Received payment from O. L. Meyers for Sale No. 111 less Credit Memo No. 42.

12 Sale on account No. 113 to Melissa Richfield, $980 plus sales tax.

14 Cash sales for the week were $2,180 plus sales tax.

17 Melissa Richfield returned merchandise from Sale No. 113 for a credit (Credit Memo No. 43), $40 plus sales tax.

19 Sale on account No. 114 to Kelsay Munkres, $1,020 plus sales tax.

21 Cash sales for the week were $2,600 plus sales tax.

24 Sale on account No. 115 to O. L. Meyers, $920 plus sales tax.

27 Sale on account No. 116 to Andrew Plaa, $1,320 plus sales tax.

28 Cash sales for the week were $2,800 plus sales tax.

29 Received payment from Melissa Richfield for $2,186.

Beginning general ledger account balances were:

Cash $2,864.54

Accounts Receivable 2,726.25

Beginning customer account balances were:

K. Munkres $ 482.00

M. Richfield 2,244.25

REQUIRED

1. Record the transactions in a general journal.

2. Post from the journal to the general ledger and accounts receivable ledger accounts. Use account numbers as shown in the chapter.