The following selected transactions relate to liabilities of interstate farm equipment company for december 2021. 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 sale by interstate of a $169,000 tractor to be delivered to bradley on january 6, 2022. 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.)