The Dairy Co $\$ 500$ To Jan Ellsworth on Account $\$ 350$

question 36

Essay

The Dairy Co. had the following transactions involving the sale of merchandise. You are to prepare the necessary general journal entries. All sales are subject to a 6% sales tax.
April 13 Sold merchandise priced at $\$ 500$ to Jan Ellsworth on account.
April 14 Sold merchandise priced at $\$ 350$ to a cash customer.
April 15 Sold merchandise priced at $\$ 150$ to Dana Carter on account.
April 16 Sold merchandise priced at $\$ 700$ to a cash customer.
April 20 The customer of April 14 returned $\$ 50$ worth of merchandise for a cash refund.
April 25 Received full payment from Dana Carter.
April 30 Paid the amount of sales tax to the state.
-Prepare the necessary general journal entry for April 14.

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Definitions:

Reduction

In psychology, it refers to simplifying a complex phenomenon by breaking it down into its component parts for easier study or understanding.

Motivation

All the processes that initiate, direct, and sustain behavior.

Primary Drives

Basic, innate urges such as hunger, thirst, and the drive for sex, which are essential for survival.

Drive-Reduction Principle

A theory suggesting that psychological needs create an aroused state that drives an individual to engage in behaviors to reduce that tension or fulfill the need.