1. Draw up a) Sales journal and Cash Receipt Journal b) Accounts Receivable Subsidiary Ledgers c) Accounts Receivable Control account. (6 marks) January 1: Sold OMR 10,000 merchandise inventory, 5/15, n/30, FOB destination with a cost price of OMR 7,000 to Mr. Nasser January 10: Sold OMR 20000 Merchandise inventory with a cost price of RO 14.000. January 12: Received cash from Mr. Nasser after discount. January 30: Sold merchandise inventory to Mr. Abdullah OMR 8,000(Invoice price) Cost price (OMR 5000) with a terms of 10/10, n/23 at FOB destination