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.

DATE

September $1,20$x$1$

September $3,20\backslash$times $1$

Septenber $7,2001$

Septenber $12,20\backslash$times $1$

September $15,20\backslash$times $1$

September $16,20\backslash$times $1$

Septenber $17,20$x$1$

September $18,20$x$1$

September $20,20$x$1$

September $25,2001$

Septenber $27,2801$

Septenber $29,26\backslash$times $1$

Septenber $39,29\backslash$times $1$

TRANSACTIONS of $$218.$

Sold stereo equipment on credit to Jim Peterson; issued Sales Slip $192$ for $$900$ plus sales tax of $$63.$

Sold a microwave oven on credit to Bridgette Huffan; issued Sales Slip $103$ for $$200$ plus sales tax of $$14.$ Accepted return of defective stereo equipment from Jim Peterson; issued Credit Memorandum $101$ for $$109$ plus sales tax of $$7.$ The stereo equipment was sold on September $3.$

Recorded cash sales for the period fron Septenber $1$ to September $15$ of $$9,200$ plus sales tax of $$644.$

Sold a gas dryer on credit to Kathy Sundstrand; issued Sales Slip $104$ for $$500$ plus sales tax of $$35.$

Sold a home entertainnent systen on credit to Mark Navalta; issued Sales Slip $105$ for $$2,00$ plus sales tax of $$148.$

Received $$768$ from Candy Cho on account.

Heceived payment in full fron Jim Peterson for the sale of September $3,$ less the return of September $12.$

Gave Mark Navalta an allowance because of scratches on his home entertalnment system sold on September $17,$ Sales Slip $185$; issued Credit Menorandum $102$ for $$200$ plus sales tax of $$14$

Received payment in full from Bridgette Huffean for the sale of September $7.$

Sold a dishwasher on credit to Mark Navalta; issued Sales $$1$ip $196$ for $$699$ plus sales tax of $$42.$

GENERAL LEDGER ACCOUNTS

$101$ Cash

$111$ Accounts Recelvable

$221$ Sales Tax Payable

$481$ Sales

$421$ Sales Returns and Allowances

ACCOUNTS RECEIVABLE LEDGER ACCOUNTS

$\backslash$table$[[$Candy Cho,Him Peterson$],[$Bridgette Huffman,Kathy Sundstrand$],[$Mark Mavalta,$]]$