At December 31, 2021, the general ledger and subsidiary ledger for Albert's, a small auto parts store, showed the following Accounts Receivable General Ledger Subsidiary Ledger Accounts receivable $75,700 Best Auto Repair $3,800 Allowance for doubtful accounts 3.800 Brown's Repair 24,100 Custom Repair Jen's Auto Body 33,400 Luxury Autos 14,400 Total $75.700 Jan 3 Brown's Repair paid $19,800 on its account. 4 Custom Repair paid $1.400 on its account that had previously been written off, 8 Jen's Auto Body purchased $3,500 of merchandise on account. Jan. 3 Brown's Repair paid $19,800 on its account. 4 Custom Repair paid $1,400 on its account that had previously been written off. 8 Jen's Auto Body purchased $3,500 of merchandise on account. 9 Antique Auto Repair paid cash for $1,600 of merchandise. 18 Jen's Auto Body returned $800 of the merchandise it purchased on Jan. 8. 19 229 20 Luxury Autos paid $14,400 on its account. Jen's Auto Body paid $25,900 on its account. 23 Brown's Repair purchased $5,700 on account. 25 Custom Repair purchased $9,400 of merchandise on Visa. 26 Luxury Autos purchased $18,500 of merchandise on account. 31 Albert's determined that the Best Auto Repair account receivable was not collectible. Record the above transactions. Ignore credit card fees and any inventory, cost of goods sold, and refund liability for the purposes of this question. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Jan. 3 Cash Accounts Receivable-Brown's Repair Debit 19800 (Collection on account.) Jan. 4 Accounts Receivable Custom Repair 1400 Allowance for Doubtful Accounts (To reverse write off.) Jan 4 3 Cash Accounts Receivable Custom Repair (To record collection of previously written off account.) 1400 Credit D 19800 1400 1400 ENG Jan. 8 Accounts Receivable Jen's Auto Body Sales (To record sales on account.) Jan. 9 Cash Sales (Cash sale.) Jan. 18 Sales Returns and Allowances Jan. 19 Accounts Receivable-Jen's Auto Body (To record sales returns.) Cash Accounts Receivable Luxury Autos (Collection on account.) 3500 1600 3500 1600 800 800 14400 propo 14400 Jan. 20 Cash Accounts Receivable-Jen's Auto Body 25900 (Collection on account.) Jan. 23 v Accounts Receivable-Brown's Repair 5700 Sales (To record sale on account.) Jan. 25 Cash Jan. 26 Jan 31 Sales (To record sale using credit card.) Accounts Receivable Luxury Autos Sales (To record sales on account.) 9400 18500 -/28 25900 5700 9400 18500 Set up i accounts for the Accounts Receivable general ledger (control) account, the Allowance for Doubtful Accounts general ledger account, and the Accounts Receivable subsidiary ledger accounts. Post the journal entries to these accounts. Accounts Receivable Allowance for Doubtful Accounts Allowance for Doubtful Accounts Accounts Receivable-Best Auto Repair Accounts Receivable-Brown's Repair Accounts Receivable-Custom Repair Accounts Receivable-Custom Repair Accounts Receivable-Jen's Auto Body Accounts Receivable-Luxury Autos Albert's estimated that 10% of accounts receivable is not collectible. Record the required adjustment to the Allowance for Doubtful Accounts for January of 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation (To record estimate of uncollectible accounts.) Debit Credit Prepare a list of customers and the balances of their accounts from the subsidiary ledger. Prove that the total of the subsidiary ledger is equal to the control account balance for January of 2022. (Do not leave any answer field blank. Enter O for amounts.) Best Auto Repair Brown's Repair Custom Repair Jen's Auto Body Luxury Autos Total subsidiary ledgers $ Balance equals control account of $ $