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Accounts Receivable Subsidiary Ledger REVENUE JOURNAL CASH RECEIPTS JOURNAL Birmingham Productions Inc. Accounts Receivable Customer Balances January 31, 20Y4 Amber Communications Inc. Clear Pointe Studios

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Accounts Receivable Subsidiary Ledger REVENUE JOURNAL CASH RECEIPTS JOURNAL Birmingham Productions Inc. Accounts Receivable Customer Balances January 31, 20Y4 Amber Communications Inc. Clear Pointe Studios Inc. Echo Broadcasting Co. Gold Coast Media Inc. Total accounts receivable Birmingham Productions Inc. Accounts Receivable (Controlling) Balance, January 1, 20Y4 Total debits (from revenue journal) Total credits (from cash receipts journal) Balance, January 31, 20Y4

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