Autumn Cove Inc. has $2,010 in the December 1 balance of the accounts receivable account consisting of $880 from Champion Co. and $1,130 from Veritas Co. Transactions related to revenue and cash receipts completed by Autumn Cove Inc. during the month of December 2014 are as follows: Dec. 3. Issued Invoice No. 622 for services provided to Palace Corp., $2,340. 5. Received cash from Champion Co., on account, for $880. 8. Issued Invoice No. 623 for services provided to Sunny Style Inc., $1,690. 12. Received cash from Veritas Co., on account, for $1,130. 18. Issued Invoice No. 624 for services provided to Amex Services Inc., $2,750. 23. Received cash from Palace Corp. for Invoice No. 622. 28. Issued Invoice No. 625 to Veritas Co., on account, for $980. 30. Received cash from Rogers Co. for services provided, $80. a. Prepare a single-column revenue journal and a cash receipts journal to record these transactions. Use the following column headings for the cash receipts journal: Fees Earned Cr., Accounts Receivable Cr., and Cash Dr. Place a check mark () in the Post. Ref. column to indicate when the accounts receivable subsidiary ledger should be posted. b. Prepare a listing of the accounts receivable customer balances and verify that the total of the accounts receivable customer balances equals the balance of the accounts receivable controlling account on December 31, 2014. c. Why does Autumn Cove Inc. use a subsidiary ledger for accounts receivable?