At the end of May, the sales journal of Mountain View appears as follows.

Date	Account Debited	Invoice Number	Accounts receivable dr. sales cr.	Cost of Goods Sold Dr. Inv. Cr.
May6	Aaron reckers	190	3,880	3,120
May 10	Sara Reed	191	2,940	2,325
May 17	Anna Page	192	1,850	1,480
May 25	Sara Reed	193	1,340	1,075
May 31	Totals		10,010	8,000

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

May 20 Sales returns and allowances................350 dr

Accounts receivable-- Anna Page ........................350 cr

Customer returned (worthless) merchandise

Required

1. Open an account receivable subsidiary ledger that has a t- account for each customer listed in the sale journal. Post the customer accounts the entries in the sales journal and any portion of the general journal entry that affects a customer's account.

2. Open a general ledger that has T-accounts for accounts receivable, inventory, sales, sales returns and allowances, and cost of goods sold. Post the sales journal and any portion of the general journal entry that affects these accounts.

3. Prepare a schedule of accounts receivable and prove that its total equals the balance in the accounts receivable controlling account.