D Michael sold goods to M Farrah for $25 905 ($23 550 + $2355 GST) on 15 April 2022. On 7 May a bill receivable is signed, maturing on 28 November 2022. The bill is met on the due date.

Show in the books of D Michael the sales, general and cash receipts journals as well as the general ledger accounts and the accounts receivable ledger.