The following selected transactions relate to liabilities of Interstate Farm Implements for December of 2018 Interstate's fiscal year ends on December 31 Required: Prepare the appropriate journal entries for these transactions. 1. On December 15, received $13,000 from Bradley Farms toward the purchase of a $169,000 tractor to be delivered on January 6, 2019 2. During December, received $36,000 of refundable deposits relating to containers used to transport equipment parts. 3. During December, credit sales totaled $942,000. 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.)