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:
|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.|
Record the transactions in a general journal.
What portion of the net sales during September were for entertainment items?