Exceptional Electronics began operations September $1,20$X$1.$ The firm sells its merchandise for cash and on open account. Sales are

subject to a $7$ percent sales tax. The terms for all sales on credit are net $30.$ During September, Exceptional Electronics engaged in the

following transactions:September $1,20\backslash$times$1$ Sold a high$-$definition television set on credit to Candy Cho; issued Sales Slip $101$ for $$1,600$ plus sales tax of

$$112.$

September $3,20\backslash$times$1$ Sold stereo equipment on credit to Jim Peterson; issued Sales Slip $102$ for $$800$ plus sales tax of $$56.$

September $7,20$X$1$ Sold a microwave oven on credit to Bridgette Huffman; issued Sales Slip $103$ for $$400$ plus sales tax of $$28.$

September $12,20\backslash$times$1$ Accepted return of defective stereo equipment from Jim Peterson; issued Credit Memorandum $101$ for $$200$ plus

sales tax of $$14.$ The stereo equipment was sold on September $3.$

September $15,20$X$1$ Recorded cash sales for the period from September $1$ to September $15$ of $$10,000$ plus sales tax of $$700.$

September $16,20\backslash$times$1$ Sold a gas dryer on credit to Kathy Sundstrand; issued Sales Slip $104$ for $$700$ plus sales tax of $$49.$

September $17,20$X$1$ Sold a home entertainment system on credit to Mark Navalta; issued Sales Slip $105$ for $$1,600$ plus sales tax of

September $18,20\backslash$times$1$ Received $$620$ from Candy Cho on account.

September $20,20\backslash$times$1$ Received payment in full from Jim Peterson for the sale of September $3,$ less the return of September $12.$

September $25,20\backslash$times$1$ Gave Mark Navalta an allowance because of scratches on his home entertainment system sold on September $17,$ Sales

Slip $105$; issued Credit Memorandum $102$ for $$300$ plus sales tax of $$21.$

September $27,20\backslash$times$1$ Received payment in full from Bridgette Huffman for the sale of September $7.$

September $29,20$X$1$ Sold a dishwasher on credit to Mark Navalta; issued Sales Slip $106$ for $$500$ plus sales tax of $$35.$

September $30,20\backslash$times$1$ Recorded cash sales for the period from September $16$ to September $30$ of $$10,300$ plus sales tax of $$721.$Required:

Record the transactions in a general journal.

Analyze:

What portion of the net sales during September were for entertainment items? None of the cash sales included entertainment items.