=+EX 5-2 Accounts receivable ledger obj. 2

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d. Total accounts receivable, $6,860 Assuming the use of a two-column (all-purpose) general journal, a revenue journal, and a cash receipts journal as illustrated in this chapter, indicate the journal in which each of the following transactions should be recorded:

a. Receipt of cash from sale of office equipment.

b. Sale of office supplies on account, at cost, to a neighboring business.