On September 1 the balance of the Accounts Receivable control account in the general ledger of Odesto Restaurant Equipment Company was $11,960. The customers’ subsidiary ledger contained account balances as follows: Edmonds $2,440, Park $2,640, Roemer $2,060, Schulz $4,820. At the end of September the various journals contained the following information.
Sales journal: Sales to Schulz Burger $800; to Edmonds Taco $1,350; to Henry Fried Chicken $1,030; to Roemer Pasta $1,100. LO4 Cash receipts journal: Cash received from Roemer Pasta $1,310; from Schulz Burger $2,300;
from Henry Fried Chicken $410; from Park Ice Cream & Yogurt $1,800; from Edmonds Taco $1,240.
General journal: An allowance is granted to Schulz Burger $220.
Instructions

(a) Set up control and subsidiary accounts and enter the beginning balances. Do not construct the journals.

(b) Post the various journals. Post the items as individual items or as totals, whichever would be the appropriate procedure. (No sales discounts given.)

(c) Prepare a list of customers and prove the agreement of the controlling account with the subsidiary ledger at September 30, 2004.