Accounts Receivable Subsidiary Ledger The revenue journal and cash receipts Joumal for Polaris Productions Inc. follow. The accounts receivable control account has a January 1, 2014, balance of $7,730, 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 1 Echo Broadcasting Co. 2,300 Jan 14 2 Gold Coast Media Inc. 9,040 Jan. 22 3 4,030 Echo Broadcasting Co. Clear Pointe Studios Inc Jan. 25 4 2,050 Jan. 29 5 Amber Communications Inc. 3,360 Jan 31 20.780 (12)(41) CASH RECEIPTS JOURNAL Date Account Credited Post Rel Fees Earned CH Accounts Rec. Cr. Cash Dr Date Account Credited Post Rel. Fees Earned Cr. Accounts Rec. Cr. Cash Dr. 2014 Jan. 6 7,730 7,730 Jan. 11 5,270 5,270 Clear Pointe Studios Inc Fees Earned Echo Broadcasting Co. Gold Coast Media Inc. Jan. 18 2,300 2,300 Jan. 28 9,040 9,040 Jan. 31 5,270 19.070 24,340 (41) (12) (11)