From the following transactions for Edna Co., when appropriate, journalize, record, post, and prepare a schedule of accounts receivable. Use the same journal headings (all page 1) and chart of accounts that Art’s Clothing Company used in the text (use Edna Cares, Capital). You will have to set up your own accounts receivable subsidiary ledger and partial general ledger as needed. All sales terms are 2/10, n/30. 

2020 June 

2 Edna Cares invested $5,000 in the business. 

3 Sold merchandise on account to Boston Co., invoice No. 218, $700, plus 13% HST. Cost of inventory, $525. 

3 Sold merchandise on account to Gary Co., invoice No. 219, $1,100, plus 13% HST. Cost of inventory, $825. 

6 Cash sale, $200, plus 13% HST. Cost of inventory, $150. 

9 Issued credit memorandum No. 24 to Boston Co. for defective merchandise, $200, plus 13% HST. Cost of inventory returned, $150. 

10 Received cheque from Boston Co. for invoice No. 218 less returns and discount. 

16 Cash sale, $400, plus 13% HST. Cost of inventory, $300. 

17 Sold merchandise on account to Boston Co., invoice No. 220, $600, plus 13% HST. Cost of inventory, $450.