At the end of May, the sales journal of Mountain View appears as follows. Assume beginning inventory balance for May to be $$10,832.$

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 $1903,3502,546$

May $10$ Sara Reed $1912,4101,988$

May $17$ Anna Page $1921,072630$

May $25$ Sara Reed $193429252$

May $31$ Totals $7,2615,416$

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 $200$

May $20$ Accounts Receivable$$Anna Page $200$

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.

$3$a$.$ Prepare a schedule of accounts receivable.

$3$b$.$ Prove $($confirm$)$ that its total equals the balance in the accounts receivable controlling accountPost the sales journal and any portion of the general journal entry that affects these accounts.