Question

Exceptional Electronics began operations September 1, 20X1. 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		TRANSACTIONS
20X1
Sept.	1	Sold a high-definition television set on credit to Candy Cho; issued Sales Slip 101 for $2,300 plus sales tax of $161.
	3	Sold stereo equipment on credit to Jim Peterson; issued Sales Slip 102 for $1,000 plus sales tax of $70.
	7	Sold a microwave oven on credit to Bridgette Huffman; issued Sales Slip 103 for $200 plus sales tax of $14.
	12	Accepted return of defective stereo equipment from Jim Peterson; issued Credit Memorandum 101 for $100 plus sales tax of $7. The stereo equipment was sold on September 3.
	15	Recorded cash sales for the period from September 1 to September 15 of $10,700 plus sales tax of $749.
	16	Sold a gas dryer on credit to Kathy Sundstrand; issued Sales Slip 104 for $500 plus sales tax of $35.
	17	Sold a home entertainment system on credit to Mark Navalta; issued Sales Slip 105 for $2,300 plus sales tax of $161.
	18	Received $690 from Candy Cho on account.
	20	Received payment in full from Jim Peterson for the sale of September 3, less the return of September 12.
	25	Gave Mark Navalta an allowance because of scratches on his home entertainment system sold on September 17, Sales Slip 105; issued Credit Memorandum 102 for $300 plus sales tax of $21.
	27	Received payment in full from Bridgette Huffman for the sale of September 7.
	29	Sold a dishwasher on credit to Mark Navalta; issued Sales Slip 106 for $600 plus sales tax of $42.
	30	Recorded cash sales for the period from September 16 to September 30 of $11,000 plus sales tax of $770.

Required:
Record the transactions in a general journal.

Analyze:
What portion of the net sales during September were for entertainment items?