David's Auto Supply 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.

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