Question

Geoff and Sandy Harland own and operate Wayward Kennel and PetSupply. Their motto is, “If your pet is not becoming to you, heshould be coming to us.” The Harlands maintain a sales tax payableaccount throughout the month to account for the 6% sales tax. Theyuse a general journal, general ledger, and accounts receivableledger. The following sales and cash collections took place duringthe month of September:

September Transactions:
Sept.	2	Sold a fish aquarium on account to Ken Shank, $125 plus tax of$7.50, terms n/30. Sale No. 101.
	3	Sold dog food on account to Nancy Truelove, $68.25 plus tax of$4.10, terms n/30. Sale No. 102.
	5	Sold a bird cage on account to Jean Warkentin, $43.95 plus taxof $2.64, terms n/30. Sale No. 103.
	8	Cash sales for the week were $2,332.45 plus tax of$139.95.
	10	Received cash for boarding and grooming services, $625 plus taxof $37.50.
	11	Jean Warkentin stopped by the store to point out a minor defectin the bird cage purchased in Sale No. 103. The Harlands offered asales allowance of $10 plus tax on the price of the cage whichsatisfied Warkentin.
	12	Sold a cockatoo on account to Tully Shaw, $1,200 plus tax of$72, terms n/30. Sale No. 104.
	14	Received cash on account from Rosa Alanso, $256.
	15	Rosa Alanso returned merchandise, $93.28 including tax of$5.28.
	15	Cash sales for the week were $2,656.85 plus tax of$159.41.
	16	Received cash on account from Nancy Truelove, $58.25.
	18	Received cash for boarding and grooming services, $535 plus taxof $32.10.
	19	Received cash on account from Ed Cochran, $63.25.
	20	Sold pet supplies on account to Susan Hays, $83.33 plus tax of$5, terms n/30. Sale No. 105.
	21	Sold three Labrador Retriever puppies to All American Day Camp,$375 plus tax of $22.50, terms n/30. Sale No. 106.
	22	Cash sales for the week were $3,122.45 plus tax of$187.35.
	23	Received cash for boarding and grooming services, $515 plus taxof $30.90.
	25	Received cash on account from Ken Shank, $132.50.
	26	Received cash on account from Nancy Truelove, $72.35.
	27	Received cash on account from Joe Gloy, $273.25.
	28	Borrowed cash to purchase a pet limousine, $11,000.
	29	Cash sales for the week were $2,835.45 plus tax of$170.13.
	30	Received cash for boarding and grooming services, $488 plus taxof $29.28.

Wayward had the following general ledger account balances as ofSeptember 1:

Beginning customer account balances were:

	Account	General Ledger
Account Title	No.	Balance on Sept. 1
Cash	101	$23,500.25
Accounts Receivable	122	850.75
Notes Payable	201	2,500.00
Sales Tax Payable	231	909.90
Sales	401	13,050.48
Sales Returns and Allowances	401.1	86.00
Boarding and Grooming Revenue	402	2,115.00

Wayward also had the following accounts receivable ledgerbalances as of September 1:

	Accounts Receivable
Customer	Balance
Rosa Alanso	$456.00
Ed Cochran	63.25
Joe Gloy	273.25
Nancy Truelove	58.25

New customers opening accounts during September were asfollows:

All American Day Camp	Tully Shaw
Susan Hays	Jean Warkentin
Ken Shank

Required:

1.	Enter the transactions for the month of September in a generaljournal. (Begin with page 7.)
2.	Post the entries to the general and subsidiary ledgers.
3.	Prepare a schedule of accounts receivable.
4.	Compute the net sales for the month of September