Jill Blue opened Food.com, a wholesale grocery and pizza company. Since Jill Blue only sells to retailers, she does not have to charge sales tax to her customers. Jill Blue uses a sales journal for sales on account. The following transactions occurred in June:
201X
June 1 Sold grocery merchandise to Duncan Co. on account, $500, invoice no. 1.
4 Sold pizza merchandise to Sue Moore Co. on account, $600, invoice no. 2.
8 Sold grocery merchandise to Long Co. on account, $700, invoice no. 3.
10 Issued credit memorandum no. 1 to Duncan Co. for $150 of grocery merchandise returned due to spoilage.
15 Sold pizza merchandise to Sue Moore Co. on account, $160, invoice no. 4.
19 Sold grocery merchandise to Long Co. on account, $300, invoice no. 5.
25 Sold pizza merchandise to Duncan Co. on account, $1,200, invoice no. 6.

Required
1. Journalize the transactions in the appropriate journals.
2. Record to the accounts receivable subsidiary ledger and post to the general ledger as appropriate.
3. Prepare a schedule of accounts receivable.