-2. 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. June 1 Sold auto parts merchandise to R. Victor on account, $800, invoice no. 60 , plus 4% sales tax. 5 Sold auto parts merchandise to J. Sanders on account, $400, invoice no. 61 , plus 4% sales tax. 8 Sold auto parts merchandise to Graham Carter on account, $17,000, invoice no. 62 , plus 4% sales tax. 10 Issued credit memorandum no. 12 to R. Victor for $700 for defective auto parts merchandise returned from June 1 transaction. (Be careful to record the reduction in Sales Tax Payable as well.) 12 Sold auto parts merchandise to J. Sanders on account, $1,200, invoice no. 63 , plus 4% sales tax. 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