Accounts Receivable Subsidiary Ledger The revenue journal and cash receipts journal for Polaris Productions Inc. follow. The accounts receivable control account has a January 1, 2014, balance of $9,580, consisting of an amount due from Clear Pointe Studios Inc. REVENUE JOURNAL Accounts Rec. Dr. Date Invoice No. Account Debited Post. Ref. Fees Earned Cr. 2014 Jan. 6 Echo Broadcasting Co. 2,850 Jan. 14 Gold Coast Media Inc. 11,200 Echo Broadcasting Co. 4,990 Jan. 22 Jan. 25 Clear Pointe Studios Inc 2,540 Jan. 29 Amber Communications Inc. 4,160 Jan. 31 25,740 (12) (41) CASH RECEIPTS JOURNAL Date Account Credited Post. Ref. Fees Earned Cr. Accounts Rec. Cr. Cash Dr. 2014 Jan. 6 Clear Pointe Studios Inc. 9,580 9,580 Jan. 11 Fees Earned 6,530 6,530 Jan. 18 Echo Broadcasting Co. 2,850 2,850 Jan. 28 Gold Coast Media Inc. 11,200 11,200 Jan. 31 6,530 23,630 30,160 (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 "O". Polaris 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 Polaris Productions Inc. Accounts Receivable (Controlling) $ Balance, January 1, 2014 Total debits (from revenue journal) Total credits (from cash receipts journal) Balance, January 31, 2044