Martha Worth owns and operates Rarity Collectibles Shop in St. John’s. (In your Study Guide with Working Papers, balances as of January 1 are provided for the accounts receivable and general ledger accounts.) In this province, it is necessary to add HST of 13% to the sales total to arrive at the final invoice amount. The following transactions occurred in January:

Required
a. Journalize the transactions.
b. Record in the accounts receivable ledger and post to the general ledger as needed.
c. Prepare a schedule of accounts receivable as of January 31, 2014.