Exercise 7-3 (Part Level Submission) On September 1, the balance of the Accounts Receivable control account in the general ledger of Montgomery Company was $11,210. The customers' subsidiary ledger contained account balances as follows: Hurley $1,580, Andino $2,560, Fowler $2,190, and Sogard $4,880. At the end of September, the various journals contained the following information. Sales journal: Sales to Sogard $720, to Hurley $1,190, to Giambi $1,330, and to Fowler $1,230. Cash receipts journal: Cash received from Fowler $1,320, from Sogard $2,390, from Giambi $490, from Andino $1,720, and from Hurley $1,210. General journal: An allowance is granted to Sogard $280. Post the various journals. Post the items as individual items or as totals, whichever would be the appropriate procedure. Accounts Receivable Debit Credit Balance Date Explanation Ref. Sept. 1 Balance 11,210 S CR G Accounts Receivable Subsidiary Ledger Fowler Debit Credit Balance Date Explanation Ref. Sept. 1 Balance 2,190 S CR Sogard Date Explanation Ref. Sept. 1 Balance Debit Credit Balance 4,880 S CR G Giambi Debit Credit Balance Date Explanation Ref. Sept. 1 0 S CR Andino Debit Credit Balance Date Explanation Ref. Sept. 1 Balance 2,560 CR Hurley Date Explanation Ref. Sept. 1 Balance Debit Credit Balance 1,580 SR CR