Ryan Manufacturing sells flat-pack bookcases to retailers. The following transactions occurred during the month of June 2019. All sales on account come with terms of 3/10, net 30. Jun 1 Received a loan from the bank for $17,000. Jun 6 Sold products for cash to Brock Retailer for $8,400. The products had a cost of $4,620. Jun 8 Sold products on account to Flea Market Montgomery for $11,000. The products had a cost of $6,600. Jun 12 Flea Market Montgomery paid the amount owing from Jun 8. Jun 19 Sold products on account to Brock Retailer for $6,500. The products had a cost of $3,575. Required a) Record the above transactions in the sales journal and the cash receipts journal. b) Post the appropriate transactions from the journals to the subledger accounts. c) At the end of the month, total the journals and update the accounts receivable control account.