JOURNAL J. K. Bijan owns a retail business and made the following sales during the month of August 20--. There is a 6% sales tax on all sales.

Aug. 1 Sale No. 213 to Jung Manufacturing Co., $1,200, plus sales tax

3 Sale No. 214 to Hassad Co., $3,600, plus sales tax.

7 Sale No. 215 to Helsinki, Inc., $1,400, plus sales tax. (Open a new account for this customer. Address is 125 Fishers Dr., Noblesville, IN 47870–8867.)

11 Sale No. 216 to Ardis Myler, $1,280, plus sales tax.

18 Sale No. 217 to Hassad Co., $4,330, plus sales tax.

22 Sale No. 218 to Jung Manufacturing Co., $2,000, plus sales tax.

30 Sale No. 219 to Ardis Myler, $1,610, plus sales tax.

REQUIRED

1. Record the transactions in the sales journal. Total and verify the column totals and rule the columns.

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