transactions:\nsep. 3 received cash on account from lenny stanford covering s216, $2,189.36, less 2%…

transactions:\nsep. 3 received cash on account from lenny stanford covering s216, $2,189.36, less 2% discount. r264.\n6 recorded cash and credit card sales, $5,326.30; plus sales tax, $298.15; total, $5,624.45. ts38.\n8 received cash on account from venice café covering s218 for $390.34, less 2% discount. r265.\n20 recorded cash and credit card sales, $5,624.45, plus sales tax, $320.59; total, $5,945.04. ts39.\n28 received cash on account from washington city schools covering s199 for $1,509.45. r266.\nusing the current year, journalize the following transactions on page 9 of the cash receipts journal for classic appliances. source documents are abbreviated as follows: receipt, r; terminal summary, ts.\npage 9\ncash receipts journal\ndate account title doc. no. post. ref. general debit credit accounts receivable credit sales credit sales tax payable credit discount debit cash debit
Answer
Explanation:
Step1: Analyze Sep 3 transaction
Debit Cash for amount received ($2,189.36 - (2% of $2,189.36) = $2,189.36 - $43.79 = $2,145.57), debit Sales Discount for $43.79, and credit Accounts Receivable - Lenny Stanford for $2,189.36.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | ACCOUNTS RECEIVABLE CREDIT | SALES CREDIT | SALES TAX PAYABLE CREDIT | DISCOUNT DEBIT | CASH DEBIT |
|---|---|---|---|---|---|---|---|---|---|---|
| Sep 3 | Cash | R264 | $43.79 | $2,145.57 | ||||||
| Sep 3 | Sales Discount | R264 | $2,189.36 | |||||||
| Sep 3 | Accounts Receivable - Lenny Stanford | R264 |
Step2: Analyze Sep 6 transaction
Debit Cash for $5,624.45, credit Sales for $5,326.30 and credit Sales Tax Payable for $298.15.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | ACCOUNTS RECEIVABLE CREDIT | SALES CREDIT | SALES TAX PAYABLE CREDIT | DISCOUNT DEBIT | CASH DEBIT |
|---|---|---|---|---|---|---|---|---|---|---|
| Sep 6 | Cash | TS38 | $5,326.30 | $298.15 | $5,624.45 | |||||
| Sep 6 | Sales | TS38 | ||||||||
| Sep 6 | Sales Tax Payable | TS38 |
Step3: Analyze Sep 8 transaction
Debit Cash for amount received ($390.34 - (2% of $390.34) = $390.34 - $7.81 = $382.53), debit Sales Discount for $7.81, and credit Accounts Receivable - Venice Café for $390.34.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | ACCOUNTS RECEIVABLE CREDIT | SALES CREDIT | SALES TAX PAYABLE CREDIT | DISCOUNT DEBIT | CASH DEBIT |
|---|---|---|---|---|---|---|---|---|---|---|
| Sep 8 | Cash | R265 | $7.81 | $382.53 | ||||||
| Sep 8 | Sales Discount | R265 | $390.34 | |||||||
| Sep 8 | Accounts Receivable - Venice Café | R265 |
Step4: Analyze Sep 20 transaction
Debit Cash for $5,945.04, credit Sales for $5,624.45 and credit Sales Tax Payable for $320.59.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | ACCOUNTS RECEIVABLE CREDIT | SALES CREDIT | SALES TAX PAYABLE CREDIT | DISCOUNT DEBIT | CASH DEBIT |
|---|---|---|---|---|---|---|---|---|---|---|
| Sep 20 | Cash | TS39 | $5,624.45 | $320.59 | $5,945.04 | |||||
| Sep 20 | Sales | TS39 | ||||||||
| Sep 20 | Sales Tax Payable | TS39 |
Step5: Analyze Sep 28 transaction
Debit Cash for $1,509.45 and credit Accounts Receivable - Washington City Schools for $1,509.45.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | ACCOUNTS RECEIVABLE CREDIT | SALES CREDIT | SALES TAX PAYABLE CREDIT | DISCOUNT DEBIT | CASH DEBIT |
|---|---|---|---|---|---|---|---|---|---|---|
| Sep 28 | Cash | R266 | $1,509.45 | |||||||
| Sep 28 | Accounts Receivable - Washington City Schools | R266 | $1,509.45 |
Answer:
The completed cash - receipts journal as shown above with entries for each transaction.