E6-1B. From the sales journal below, record in the accounts receivable subsidiary ledger and post to the general ledger accounts as appropriate. SALES JOURNAL Dr. Cost of Page 1 Invoice Dr. Accts. Receivable Goods Sold Date Account Debited No. PR Cr. Sales Cr. Inventory 2022 April 18 Agarwal Co. 1 80000 60000 19 Green Valley Co. 2 70000 52500 Total 150000 112500 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER Agarwal Co PARTIAL GENERAL LEDGER Accounts Receivable 112 Green Valley Co. Sales 412 Inventory 115 Cost of Goods Sold 502