Mary Parker owns Parker's SCUBA Shop of Bathurst. (In your Study Guide with Working Papers, balances as of April 1 are provided for the accounts receivable  and general ledger accounts.) In Mary's province, it is necessary to add HST of 13% to arrive at the final invoice amount. The following transactions occurred in April:

Required
a. Journalize the transactions.
b. Record in the accounts receivable ledger and post to the general ledger as needed.
c. Prepare a schedule of accounts receivable as of April 30.

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2014 April Mary Parker invested an additional $15,000 in the business. sold $500 worth of merchandise (plus 13% HST) on account to J. Simpson, sales invoice No. 614, terms 2/10, n/30. Sold $1,200 worth of merchandise (plus HST) on account to R. Langley, sales invoice No. 615, terms 2/10, n/30 Sold $300 worth of merchandise (plus HST) on account to J. Fellowes, sales invoice No. 616, terms 2/10, n/30. Received cash from J. Simpson in payment of April 3 transac- tion, sales invoice No. 614, less discount. Sold $2,000 worth of merchandise (plus HST) on account to Phyllis Leung, sales invoice No. 617, terms 2/10, n/30. Received cash, less discount, from R. Langley in payment of April 7 transaction, sales invoice No. 615 Collected cash sales, $1,600 (plus HS Issued credit memorandum No. 101 to Phyllis Leung for $500 (plus HST) worth of merchandise returned from April 14 sales. Received payment from Roland Doncaster of the amount due from previous month, $904.00 Received cash from Phyllis Leung in payment of April 14 sales invoice No. 617. (Don't forget about the credit memo, HST, and discount.) Collected cash sales, $4,000 (plus necessary HST) Sold merchandise priced at $5,000 (plus HST), on account, to Roland Doncaster, sales invoice No. 618, terms 2/10, n/30 Issued credit memorandum No. 102 to Roland Doncaster for $800 worth of merchandise (plus HST) returned from April 28 transaction, sales invoice No. 618. 1 3 7 8 11 14 15 18 18 21 22 25 28 29