\f4 Cash register tape showing $976 in sales plus $7808 PST and $68 32 GST 5 Bank credit memo , $43 for interest earned 5 Money order received from C . Taylor for $565 to pay Invoice 601 dated October 4 , terms : COM ( b ) Total , balance , and rule the cash receipts journal . ( C ) Set up a general ledger and an accounts receivable ledger with the following accoun is and balances ; then post the cash receipts journal Cash 101 $7 050 Accounts Receivable 2 453 PST Payable 205 $256 GST Payable 206 Bank Loan 207 Sales 401 Sales Discounts 402 Bank Interest Earned 403 Schedule of Accounts Receivable November 1 , 20 K . Bandy $ 730 L . Lessba 473 C. Taylor 1250 $2 453