At the end of May, the sales journal of Mountain View appears as follows. Assume beginning inventory balance for May to be $13,956.

Date	Sales Journal				Page 2
	Account Debited	Invoice Number	PR	Accounts Receivable Debit Sales Credit	Cost of Goods Sold Debit Inventory Credit
May 6	Aaron Reckers	190		4,150	3,154
May 10	Sara Reed	191		3,210	2,648
May 17	Anna Page	192		1,428	840
May 25	Sara Reed	193		571	336
May 31	Totals			9,359	6,978

Mountain View also recorded an allowance (price reduction) given to Anna Page with the following entry.

Date	General Journal	Debit	Credit
May 20	Sales Returns and Allowances	300
May 20	Accounts ReceivableAnna Page		300
May 20	Record allowance to customer.

Required: 1. 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. 2. Post the sales journal and any portion of the general journal entry that affects these accounts. 3a. Prepare a schedule of accounts receivable.

3b. Prove (confirm) that its total equals the balance in the accounts receivable controlling account.

Required 1 Required 2 Required 3A Required 3B Post to the customer accounts the entries in the sales journal and any portion of the general journal customer's account ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER Anna Page Date Debit Credit Balance Sara Reed Debit Credit Date Balance Aaron Reckers Debit Credit Date Balance Post the sales journal and any portion of the general journal entry that affects these accounts. GENERAL LEDGER Accounts Receivable Date Debit Credit Balance Sales Date Debit Credit Balance Sales Returns and Allowances Debit Credit Date Balance Inventory Debit Credit Balance Date Beginning Inventory Cost of Goods Sold Debit Date Credit Balance Required 1 Required 2 Required 3A Required 3B Prepare a schedule of accounts receivable. MOUNTAIN VIEW Schedule of Accounts Receivable May 31 Anna Page Sara Reed Aaron Reckers Total accounts receivable Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3A Required 3B Prove (confirm) that its total equals the balance in the accounts receivable controlling account. Accounts Receivable Controlling Account Total debit Credit for allowance Balance as of May 31