0/4 E Cullumber Products uses both special journals and a general journal. Cullumber also posts customers accounts in the accounts receivable subsidiary ledger. The postings for the most recent month are as follows. Accounts Receivable Subsidiary Ledger Estes Date Ref Debit Credit Balance Jan. 31 395 Feb. 2 295 100 15 165 265 Troung Date Jan. 31 Ref Debit Credit Balance 0 Feb. 2 270 270 15 270 0 Gehrke Date Jan. 31 Feb. 5 Ref Debit Credit Balance 270 270 0