9B-1. From the general journal in Figure 9.16 0 record to the accounts receivable subsidiary ledger and post to the general ledger accounts as appropriate. General Journal Account Titles and Explanations Date 201x May 18 PR Dr. Accounts Receivable, Henry Co. Sales Sold merchandise to Henry Co. 5 90 00 5 90 00 19 Accounts Receivable, Lincoln Co. Sales Sold merchandise to Lincoln Co. 89000 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER PARTIAL GENERAL LEDGER Henry Co. Accounts Receivable 112 Lincoln Co. Sales 411 Date Account Titles and explanations 2017 May 18 Accounts Receivable, Henry Co. Sales Sold merchandise to Henry Co. 59000 59.000 19 Accounts Receivable, Lincoln Co. Sales Sold merchandise to Lincoln Co. 8 90 00 8.90 00 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER PARTIAL GENERAL LEDGER Henry Co. Accounts Receivable 112 Lincoln Co. Sales 411 Figure 9.16 General Journal for May 18 and 19 and Blank Accounts Receivable Subsidiary Ledger