The Sun Company Completed the Following Sales and Cash Receipts

The Sun Company completed the following sales and cash receipts transactions during the first week of December. The Sun Company uses the perpetual inventory system.
SHAPE \* MERGEFORMAT
$$\begin{array}{l}\text { Sales Journal }\\\begin{array} { | l | l | l | l | l | l |} \hline \text { Date } & \text { Account Debited } & \begin{array} { l } \text { Invoice } \\\text { Number }\end{array} & \text { PR } & \begin{array} { l } \text { Accounts Receivable Dr. } \\\text { Sales Cr. }\end{array} & \begin{array} { l } \text { Cost of Goods Sold Dr. } \\\text { Inventory Cr. }\end{array} \\\hline & & & & & \\\hline & & & & & \\\hline & & & & & \\\hline & & & & & \\\hline\end{array}\end{array}$$ a. Use the sales journal and the cash receipts journal to record these transactions.
b. Prepare a schedule of accounts receivable. There were no account receivables at December 1.