Warton Company posts individual sales to the accounts receivable subsidiary ledger immediately. At the end of each month, Warton posts the end-of-month totals to the general ledger.

1. Open an accounts receivable subsidiary ledger with a T-account for each customer. Post the amounts to the subsidiary ledger.

2. Open an Accounts Receivable controlling T-account and a Sales T-account to reflect general ledger accounts. Post the end-of-month total to these accounts.

3. Prepare a schedule of accounts receivable and prove (confirm) that its total equals the Accounts Receivable controlling account balance.

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July 2 Mary Mack.... $ 8,600 8 Eric Horner.. 11,100 10 Troy Wilson 14 Hong Jiang... 20 Troy Wilson ... Mary Mack.... 13,400 20,500 11,200 29 7,300 Total credit sales. $72,100