At the end of May, the sales journal of Mountain View appears as follows. Assume beginning inventory balance for May to be $6,270.

Date	Account Debited	Invoice Number	PR	Accounts Receivable Dr. Sales Cr.			Cost of Goods Sold Dr. Inventory Cr.
May 6	Aaron Reckers	190			2,180			1,657
10	Sara Reed	191			1,240			1,023
17	Anna Page	192			552			325
25	Sara Reed	193			221			130
31	Totals				4,193			3,135

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

Date	General Journal	Debit	Credit
May 20	Sales Returns and Allowances	150
	Accounts ReceivableAnna Page		150
	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.

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 Debit Date Credit Balance