At the end of May, the sales journal of Mountain View appears as follows. Assume beginning inventory balance for May to be $12,162.

Date	Account Debited	Invoice Number	PR	Accounts Receivable Dr. Sales Cr.			Cost of Goods Sold Dr. Inventory Cr.
May 6	Aaron Reckers	190			3,690			2,804
10	Sara Reed	191			2,750			2,269
17	Anna Page	192			1,224			720
25	Sara Reed	193			490			288
31	Totals				8,154			6,081

Mountain View also recorded the return of defective merchandise with the following entry.

Date	General Journal	Debit	Credit
May 20	Sales Returns and Allowances	300
	Accounts ReceivableAnna Page		300
	Customer returned (worthless) merchandise.

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. 3. Prepare a schedule of accounts receivable.

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER Anna Page Debit Credit Date Balance Sara Reed Debit Credit Date Balance Aaron Reckers Debit Credit Date Balance 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 MOUNTAIN VIEW Schedule of Accounts Receivable May 31 Anna Page Sara Reed Aaron Reckers Total accounts receivable