=+SA 5-3 Accounts receivable and accounts payable For the past few years, your client, Central Medical Group (CMG), has operated a small medical practice. CMG’s current annual revenues are $420,000. Because the accountant has been spending more and more time each month recording all transactions in a twocolumn journal and preparing the financial statements, CMG is considering improving the accounting system by adding special journals and subsidiary ledgers. CMG has