The following selected transactions relate to liabilities of Interstate Farm Equipment Company for December 2021. Interstate's fisca year ends on December 31. Required: Prepare the appropriate journal entries for these transactions 1. On December 15, received $14,000 from Bradley Farms toward the sale by Interstate of a $182,000 tractor to be delivered to Bradley on January 6, 2022. 2. During December, received $30,500 of refundable deposits relating to containers used to transport equipment parts. 3. During December, credit sales totaled $950,000. The state sales tax rate is 5% and the local sales tax rate is 2% (This is a summary journal entry for the many individual sales transactions for the period) (For all requirements, if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 On December 15, received $14,000 from Bradley Farms toward the sale by Interstate of a $182,000 tractor to be delivered to Bradley on January 6, 2022 Note Enter debits before credits Event General Journal Debit Credit Record entry Clear entry View general journal