Wei Company uses both special journals and a general journal as described in this appendix. On June 30, after all monthly postings had been completed, the Accounts Receivable control account in the general ledger had a debit balance of $350,000; the Accounts Payable control account had a credit balance of $87,000.

The July transactions recorded in the special journals are summarized below. No entries affecting accounts receivable and accounts payable were recorded in the general journal for July.

                            

Instructions
  (a) What is the balance of the Accounts Receivable control account after the monthly postings on July 31?
  (b) What is the balance of the Accounts Payable control account after the monthly postings on July 31?
  (c) To what account(s) is the column total of $161,400 in the sales journal posted?
  (d) To what account(s) is the accounts receivable column total of $141,000 in the cash receipts journal posted?