Assume that the company for which you work for has always had a policy of selling for cash. The owner, Susan Nicholson, is now considering whether to provide credit to customers. She has asked you to suggest measures that the company can take to organize, manage, and collect its accounts receivable. She has also asked that you explain to her how the controlling account in the general ledger relates to the customer accounts in the subsidiary ledger. Prepare a memo that provides Ms. Nicholson with the information she has requested.