At the end of May, the sales journal of Mountain View appears as follows. Assume beginning inventory balance for May to be $8,142 Invoice Accounts Receivable Dr Cost of Goods Sold Dr Account Debited Inventory Cr. 2,022 1,419 450 180 Number PR Sales Cr Date 2,660 May 6 Aaron Reckers 10 Sara Reed 7 Anna Page 25 Sara Reed 190 191 192 193 1,720 765 306 4,071 5,451 31 Totals Mountain View also recorded the return of defective merchandise with the following entry Credit Debit 400 General Journal Date May 20 Sales Returns and Allowances 400 Accounts Receivable-Anna Page Customer returned (worthless) merchandise Post to the customer accounts the entries in the sales journal and any portion of the general journal entry that affects a customer's account. ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER Anna Page Date Debit Credit Balance Sara Reed Date Debit Credit Balance Aaron Reckers Date Debit Credit Balance Post the sales journal amounts first and then any portion of the general journal entry that affects these accounts. Dates may not be chronological in the general ledger accounts. GENERAL LEDGER Accounts Receivable Date Debit Credit Balance Sales Date Debit Credit Balance Sales Returns and Allowances Date Debit Credit Balance Inventory Debit Date Credit Balance Beginning Inventory Cost of Goods Sold Date Debit Credit Balance