4) The Skyview Company uses a sales journal, purchases journal, cash receipts journal, cash disbursements journal, and general journal. They use the periodic inventory method. The following sales and cash collections transactions occurred during the month of December Dec. Sold merchandise on credit for $3,300 to the B&A Co., Invoice No. 313 4 10 Sold merchandise for $500 cash to CAR Corp., Invoice 314 13 |Collected $3,300 from the B&tA Co. for merchandise sold on December 24 Sold merchandise on credit for $4,500 to Cowl Corp., Invoice No. 315 Record these transactions using the journals below Sales Journal Page 15 Accounts Receivable Dr Sales Cr Date Account Debited Invoice Number PR Cash Receipts Journal Page 17 Sales Account Credited Explanation PR Cash Date Dr. Discount Accounts SalesOther Accounts Dr Receiv. Cr.Cr