P13-1C.In September,the following transactions occured for Malorie Equipment Supply of Regina.(The Excel templates in Mylab Accounting have balance as of September 1 for certain general ledger and accounts receivable ledger accounts) Cost of inventory is calculated at 75% of sales.

Multicolumn sales joirnal:use of sakes tax;journalizing and posting to the general ledger and recording in the accounts receivable sub-ledger; and preparing a schedule of accounts receivable

Check Figure Schedule of Accounts Receivable $37,432.50

2023 Sept. 2 Sold merchandise to Ray Fortuna on account, $9,500, invoice No. 703, plus 5% PST. 5 Sold merchandise to Wilma Jorge on account, $3,000, invoice No. 704 , plus 5% PST. 8 Sold merchandise to Cassie Ho on account, $15,800, invoice No. 705, plus 5\% PST. 9 Issued credit memorandum No. 14 to Ray Fortuna for $1,200 for defective merchandise returned from September 2 transaction. (Be careful to record the reduction in PST payable as well.) Inventory was not returned. 12 Sold merchandise to Wilma Jorge on account, $4,650, invoice No. 706, plus 5\% PST. SAIES.IOIIRNAI GENERAL JOURNAL PAGE 5 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER 9 NAME: RAY FORTUNA 10 ADDRESS: 82 FIR STREET, REGINA, SK S4W 3A6 Chapter 4 Eis >1920 Music 21 NAME: CASSIE HO 22 ADDRESS: 34 SUSSEXRD. SASKATOON, SK STH 82 Videos Chapter 8 Exit Chapter 13 Exen Chapter 13 Assi! VAME: WILMA JORGE ANDRFSS 124 PARTRINGF W/AV SAI FS RFTIDNE AND AI I CLMAMPEC 3 Section: Date: GENERAL LEDGER 14 15 INVENTORY ACCOUNT NO. 115 16 17 Date Explanation Post \begin{tabular}{|l|l} \hline Debit & Credit \\ \hline \end{tabular} Sept 1 Balance \begin{tabular}{|c|c|} \hline Drict & Balance \\ \hline Dr & \\ \hline & \\ \hline & \\ \hline \end{tabular} SALES TAX PAYABLE ACCOUNT NO, 212 SCHEDULE OF ACCOUNTS RECEIVABLE