Cathy Smythe, who trades as Cathy's Corner, uses the following journals in her business: general, cash receipts, cash payments, sales and purchases. The control account for the accounts receivable in the general ledger at 1 June 2019 (with posting references omitted is summarised below. Accounts receivable control 2019 2019 1/6 109,400 |9/6 6,990 21/6 7,011 18/6 703 30/6 124,100 26/6 7,011 30/6 91,000 (Promissory note due 18/10) Set out below are the only two subsidiary ledger accounts for receivables affected by general journal entries during June. L. Jones Post Date ref. Debit Credit Balance 2019 June 1 (703 ) 8 SJ5 1,634 931 18 GJ7 703 228 G. Lyons Post Date ref. Debit Credit Balance 2019 June 1 6,990 9 GJ7 6,990 22 CPJ8 7.011 7,011 26 GJ7 7,011