Lewis company's chart of accounts includes the following selected accounts (company followed perpetual system for recording): On June 01, the Accounts Receivable ledger of Lewis company showed the following balances: Bernard & sons Tk.3,500; Finns co. Tk.1,900; C. BrossTk.1,600 and Mac co. Tk.1,300 The June transactions involving the receipts of cash were as follows: June 01 Owner invested additional cash in the business Tk.20,000 03 Received check in full form Mac. Co. less 2% cash discount 05 Received check in full from Finns co. less 2% cash discount. 08 Made cash sales of merchandise totaling Tk.6,135. 10 Received check in full from Bernard & sons less 2% cash discount 12 Received cash refund from a supplier for damaged merchandise Tk.320 25 Made cash sales of merchandise totaling Tk.4,800 30 Received check in full from G. Bross Tk.1,600 Additional information, Cost considered 60% of sales. Requirement: Journalize the transactions in the cash receipt journal for the month of June 2021 and prepare account receivable subsidiary ledger