Subsidiary Ledger An appliance store made credit sales of $800,000 in 20X4 to 1,000 customers: Schumacher, $5,000; Cerruti, $7,000; others, $788,000. Total collections during 20X4 were $720,000 including $5,000 from Cerruti, but nothing was collected from Schumacher. At the end of 20X4, an allowance for uncollectible accounts was provided of 2% of credit sales. 1. Set up appropriate general ledger accounts plus a subsidiary ledger for Accounts Receivable. The subsidiary ledger should consist of two individual accounts plus a third account called Others. Post the entries for 20X4. Prepare a statement of the ending balances of the individual accounts receivable to show that they reconcile with the general ledger account. 2. On March 24, 20X5, the Schumacher account was written off. Give the journal entry.