J&J Appliances is a retail store that sells household appliances. Merchandise sales are subject to an 8 percent sales tax. The firm's credit sales for June are listed below Instruction 4, along with the general ledger accounts used to record these sales. The balance shown for Accounts Receivable is for the beginning of the month.

INSTRUCTIONS

1. Open the general ledger accounts and enter the balance of Accounts Receivable for June 1.

2. Record the transactions in a sales journal like the one shown in Figure 7.4. Use 8 as the journal page number.

3. Total, prove, and rule the sales journal as of June 30.

4. Post the column totals from the sales journal to the proper general ledger accounts.

DATE.................. TRANSACTIONS

June 1 Sold a dishwasher to Omar Aslam; issued Sales Slip 201 for $2,100 plus sales tax of $168.

6 Sold a washer to Gilbert Gomez; issued Sales Slip 202 for $925 plus sales tax of $74.

11 Sold a high-definition television set to Tyrone Jones; issued Sales Slip 203 for $3,000 plus sales tax of $240.

17 Sold an electric dryer to Betty Odom; issued Sales Slip 204 for $850 plus sales tax of $68.

23 Sold a trash compactor to Evie Young; issued Sales Slip 205 for $500 plus sales tax of $40.

27 Sold a portable color television set to Joon Yi; issued Sales Slip 206 for $1,200 plus sales tax of $96.

29 Sold an electric range to Ty Long; issued Sales Slip 207 for $1,325 plus sales tax of $106.

30 Sold a microwave oven to Sophia Castro; issued Sales Slip 208 for $250 plus sales tax of $20.

GENERAL LEDGER ACCOUNTS

111............ Accounts Receivable, $83,000 Dr.

231............ Sales Tax Payable

401............ Sales

Analyze: What percentage of sales were for entertainment items?