J. K. Bijan owns a retail business and made the following sales on account 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 a general journal.

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