a. Prepare a single-column revenue journal to record these transactions. Enter transactions in chronological order. REVENUE JOURNAL PAGE 19 DATE Accounts Rec. Dr. Fees Earned Cr. Invoice No. Account Debited Post. Ref. 2015 Total Prepare a cash receipts journal to record these transactions. If an amount box does not require an entry, leave it blank. Prepare a cash receipts journal to record these transactions. If an amount box does not require an entry, leave it blank. PAGE 25 CASH RECEIPTS JOURNAL Account Credited Post. Ref. Fees Earned Cr. Accounts Rec. Cr. DATE Cash Dr. 2015 Oct. 31 Total b. Prepare a listing of the accounts receivable customer balances and verify that the total of the accounts receivable customer balances equals the balance of the accounts receivable controlling account on October 31, 2045. Lasting Summer Inc. Accounts Receivable Customer Balances October 31, 2045 Amex Services Inc. Sunny Style Inc. Wayfarer Co. Total accounts receivable c. Lasting Summer Inc. uses a subsidiary ledger for accounts receivable for all of the following reasons EXCEPT