Accounts Receivable Subsidiary Ledger

The revenue journal and cash receipts journal for Birmingham Productions Inc. follow. The accounts receivable control account has a January 1, 20Y4, balance of $7,730, consisting of an amount due from Clear Pointe Studios Inc.

REVENUE JOURNAL
Date	Invoice No.	Account Debited	Post. Ref.	Accounts Rec. Dr. Fees Earned Cr.
20Y4
Jan. 6	1	Echo Broadcasting Co.		2,300
14	2	Gold Coast Media Inc.		9,040
22	3	Echo Broadcasting Co.		4,030
25	4	Clear Pointe Studios Inc		2,050
29	5	Amber Communications Inc.		3,360
31				20,780
				(12) (41)

CASH RECEIPTS JOURNAL
Date	Account Credited	Post. Ref.	Fees Earned Cr.		Accounts Rec. Cr.		Cash Dr.
20Y4
Jan. 6	Clear Pointe Studios Inc.				7,730		7,730
11	Fees Earned		5,270				5,270
18	Echo Broadcasting Co.				2,300		2,300
28	Gold Coast Media Inc.				9,040		9,040
31			5,270		19,070		24,340
			(41)		(12)		(11)

Prepare a listing of the accounts receivable customer balances and verify that the total agrees with the ending balance of the accounts receivable controlling account. If an amount is zero, enter "0".

Birmingham Productions Inc.
Accounts Receivable Customer Balances
January 31, 20Y4
Amber Communications Inc.	$fill in the blank 61139f07a05c032_1
Clear Pointe Studios Inc.	fill in the blank 61139f07a05c032_2
Echo Broadcasting Co.	fill in the blank 61139f07a05c032_3
Gold Coast Media Inc.	fill in the blank 61139f07a05c032_4
Total accounts receivable	$fill in the blank 61139f07a05c032_5

Birmingham Productions Inc.
Accounts Receivable
(Controlling)
Balance, January 1, 20Y4	$fill in the blank 2dcc69098ffbfd5_1
Total debits (from revenue journal)	fill in the blank 2dcc69098ffbfd5_2
Total credits (from cash receipts journal)	fill in the blank 2dcc69098ffbfd5_3
Balance, January 31, 20Y4	$fill in the blank 2dcc69098ffbfd5_4