The following transactions of David’s Auto Supply occurred in June. David uses a sales journal to record sales on account. The balances as of June 1 for the accounts receivable subsidiary ledger are Graham Carter, $600; J. Sanders, $500; and R. Victor, $800. Other balances on June 1 are Accounts Receivable $1,900 and Sales Taxes Payable $1,900.

Required
1. Journalize the transactions in the appropriate journals.
2. Record to the accounts receivable subsidiary ledger and post to the general ledger as appropriate.
3. Prepare a schedule of accounts receivable.