Wallace Contracting recorded the following transactions during November 2014:

Cost of goods sold (or COGS) has been ignored for the purpose of maintaining focus on accounts receivable.
Required
1. Open a General Ledger having T-accounts for Accounts Receivable, Sales, and Sales Returns and Allowances. Also, open an Accounts Receivable Sub ledger having a T-account for each customer. Post the preceding entries to the General Ledger accounts and the customer accounts.
2. List the balances of the accounts in the sub ledger, total the balances, and compare the total with the balance of the Accounts Receivable controlling account.