. On December 15, received $15,500 from Bradley Farms toward the sale by Interstate of a $201,500 tractor to be delivered to Bradley on January 6, 2022. 2. During December, received $42,500 of refundable deposits relating to containers used to transport equipment parts. 3. During December, credit sales totaled $860,000. 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.)