The bookkeeper of Floore Company records credit sales in a sales journal and returns in a general journal. The bookkeeper did the following:
1. Recorded an $18 credit sale as $180 in the sales journal.
2. Correctly recorded a $40 sale in the sales journal but posted it to
B. Blue’s account as $400 in the accounts receivable ledger. 3. Made an addition error in determining the balance of J.B. Window Co. in the accounts receivable ledger.