2. Foot several accounts in the A/R subsidiary ledger and agree the total from the subsidiary ledger to the general ledger. 3. Select a sample of customer accounts from the A/R subsidiary ledger and confirm the 12/31/13 balances directly with customers. 4. Trace and agree a sample of credit sales transactions from the A/R subsidiary ledger to the sales journal, and to related shipping documents and invoices. 5. Select a sample of shipping documents representing credit sales during the year and trace them into the sales journal and A/R subsidiary ledger