Bill Murray opened Bill’s Cosmetic Market in London on April 1. Bill offers no sales discount, and 8% PST and 5% GST is charged on all cosmetic sales. The following transactions occurred in April:

Required
a. Journalize the above in the sales journal, cash receipts journal, or general journal.
b. Record in the accounts receivable subsidiary ledger and post to the general ledger when appropriate.
c. Prepare a schedule of accounts receivable for the end of April 2013.