At December 31, 2021, the general ledger and subsidiary ledger for Albert's, a small auto parts store, showed the following:

General Ledger				Accounts Receivable Subsidiary Ledger
Accounts receivable		$77,300		Best Auto Repair		$3,800
Allowance for doubtful accounts		3,900		Browns Repair		23,800
				Custom Repair		0
				Jens Auto Body		37,100
				Luxury Autos		12,600
				Total		$77,300

Jan. 3		Browns Repair paid $18,100 on its account.
4		Custom Repair paid $1,600 on its account that had previously been written off.
8		Jens Auto Body purchased $4,200 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		Luxury Autos paid $12,600 on its account.
20		Jens Auto Body paid $26,200 on its account.
23		Browns Repair purchased $6,200 on account.
25		Custom Repair purchased $9,200 of merchandise on Visa.
26		Luxury Autos purchased $18,900 of merchandise on account.
31		Alberts determined that the Best Auto Repair account receivable was not collectible.

A) 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 0 for the amounts. Record journal entries in the order presented in the problem.)

B) Set up T 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.

C) Alberts 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 0 for the amounts.)

D) 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 0 for amounts.)

Best Auto Repair		$
Browns Repair
Custom Repair
Jens Auto Body
Luxury Autos
Total subsidiary ledgers		$
Balance equals control account of		$