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 Allowance for doubtful accounts Accounts Receivable Subsidiary Ledger $73,800 Best Auto Repair $3,900 3,700 Brown's Repair 23,600 Custom Repair 0 Jen's Auto Body 32,200 Luxury Autos 14,100 Total $73,800 Jan. 3 Brown's Repair paid $19,400 on its account. 4 Custom Repair paid $1,400 on its account that had previously been written off. 8 Jen's Auto Body purchased $3,400 of merchandise on account. 9 Antique Auto Repair paid cash for $1,500 of merchandise. 18 Jen's Auto Body returned $700 of the merchandise it purchased on Jan. 8. 19 Luxury Autos paid $14,100 on its account. 20 Jen's Auto Body paid $23,900 on its account. 23 Brown's Repair purchased $5,100 on account. 25 Custom Repair purchased $10,800 of merchandise on Visa. 26 Luxury Autos purchased $18,600 of merchandise on account. 31 Albert's determined that the Best Auto Repair account receivable was not collectible. Date Account Titles and Explanation Debit Credit Jan. 3 Cash 19400 Accounts Receivable - Brown's Repair 19400 (Collection on account.) Jan. 4 Accounts Receivable - Custom Repair 1400 Allowance for Doubtful Accounts V 1400 (To reverse write off.) Jan. 4 Cash 1400 Accounts Receivable - Custom Repair 1400 (To record collection of previously written off account.) Jan. 8 Accounts Receivable - Jen's Auto Body 3400 Sales 3400 (To record sales on account.) Jan. 9 Cash 1500 Sales 1500 (Cash sale.) Jan. 18 Sales Returns and Allowances 700 Accounts Receivable - Jen's Auto Body v 700 (To record sales returns.) Jan. 19 Cash 14100 Accounts Receivable - Luxury Autos V 14100 (Collection on account.) Jan. 20 Cash 23900 Accounts Receivable - Jen's Auto Body v 23900 (Collection on account.) Jan. 23 Accounts Receivable - Brown's Repair 5100 Sales 5100 (To record sale on account.) Jan. 25 Cash 10800 Sales 10800 (To record sale using credit card.) Jan. 26 Accounts Receivable - Luxury Autos 18600 Sales 18600 (To record sales on account.) Jan. 31 Allowance for Doubtful Accounts 3900 Accounts Receivable - Best Auto Rep. 3900 (To record write off of accounts receivable.) Your answer is partially correct. 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. Accounts Receivable Dec. 31 Bal. 73800 Jan. 3 19400 Jan. 4 1400 Jan. 4 1400 Jan. 8 3400 Jan. 18 700 Jan. 23 5100 Jan. 19 14100 Jan. 26 18600 Jan. 20 23900 Jan. 31 3900 Jan. 31 Bal. 38900 Allowance for Doubtful Accounts Dec. 31 Bal. 3700 Jan. 31 3900 Jan. 4 1400 Jan. 31 Bal. 1200 Accounts Receivable-Best Auto Repair Dec. 31 Bal. 3900 Jan. 31 3900 Jan. 31 Bal. 0 Accounts Receivable-Brown's Repair Dec. 31 Bal. 23600 Jan. 3 19400 Jan. 23 5100 Jan. 31 Bal. 9300 Accounts Receivable-Custom Repair Jan. 4 1400 Jan. 4. 1400 Jan. 31 Bal. 0 Accounts Receivable-Jen's Auto Body Dec. 31 Bal. 32200 Jan. 18 700 Jan. 8 3400 Jan. 20 23900 Jan. 31 Bal. 11000 Accounts Receivable-Luxury Autos Dec. 31 Bal. 14100 Jan. 19 14100 Jan. 26 18600 Jan. 31 Bal. 18600 X Your answer is incorrect. 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 for the amounts.) Account Titles and Explanation Debit Credit (To record estimate of uncollectible accounts.) e Textbook and Media List of Accounts X Your answer is incorrect. 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 $