Accounts Receivable Ledger

The following revenue journal is for Zeta Services Inc. Assume that the beginning balances for the customer accounts were zero, except for Sunrise Enterprises, which had a $480 beginning balance. In addition, there were no collections during the period.

REVENUE JOURNAL
Date	Invoice No.	Account Debited	Post. Ref.	Accounts Rec. Dr. Fees Earned Cr.
2016
Mar. 1	112	Hazmat Safety Co.	(a)	$2,875
Mar. 10	113	Masco Co.	(b)	980
Mar. 20	114	Eco-Systems	(c)	1,700
Mar. 27	115	Sunrise Enterprises	(d)	1,240
Mar. 30				$6,795
				(e)

a. The T account for Accounts Receivable and T accounts for the four accounts needed in the customer ledger are below.

b. Post to the T accounts.

c. Determine the balance in the accounts.

Accounts Receivable
Mar. 1 Bal.
Mar. 31 Bal.

Eco-Systems
Mar. 31 Bal.

Hazmat Safety Co.
Mar. 31 Bal.

Masco Co.
Mar. 31 Bal.