Rogers Sporting Goods Supply uses duplicate copies of its charge sales invoices as a sales journal and posts to the accounts receivable ledger directly from the sales invoices. The invoices are totaled at the end of the month, and an entry is made in the general journal to summarize the charge sales for the month. The charge sales invoices for December are as follows:

Instructions 1. Post to the accounts receivable ledger directly from the sales invoices, listing the invoice number in the Post. Ref. column.
2. Record the summarizing entry in the general journal (page 33) for the total amount of the sales invoices.
3. Post the general journal entry to the appropriate accounts in the general ledger; 113 Accounts Receivable, 411 Sales.
4. Prepare a schedule of accounts receivable and compare its total with the bal¬
ance of Accounts Receivable

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Dec. 4 R. A. Flanders Company, invoice no. 5216, $451. 9 Smith Athletic Supply, invoice no. 5240, $666. 11 C. T. Brandon, invoice no. 5242, $341. 18 Howard and Rule, Inc., invoice no. 5267, $269. 24 Bauer and Low, invoice no. 5287, $402. 27 Sadler Specialty Company, invoice no. 5294, $569. 28 Rowland and Company, invoice no. 5311, $334. 31 Smith Athletic Supply, invoice no. 5317, $293.