Bill Hass has opened Ciabatta and Whatnot, a wholesale grocery and bread company. The following transactions occurred in January:
201X
Jan. 1 Sold grocery merchandise to Cindi Co. on account, $500, invoice no. 1.
4 Sold bread merchandise to Common Law Co. on account, $850, invoice no. 2.
8 Sold grocery merchandise to Canadian Co. on account, $750, invoice no. 3.
10 Issued credit memorandum no. 1 to Cindi Co. for $210 of grocery merchandise returned due to spoilage.
15 Sold bread merchandise to Common Law Co. on account, $300, invoice no. 4.
19 Sold grocery merchandise to Canadian Co. on account, $800, invoice no. 5.
25 Sold bread merchandise to Cindi Co. on account, $150, invoice no. 6.

Required
1. Journalize the transactions.
2. Record to the accounts receivable subsidiary ledger and post to the general ledger as appropriate.
3. Prepare a schedule of accounts receivable for the end of January.