Following is information from Fredrickson Company for its initial month of business.

	Credit Sales					Cash Collections
Jan. 10	Stern Company	$	4,400		Jan. 20	Stern Company	$	2,200
19	Diaz Brothers		1,800		28	Diaz Brothers		1,800
23	Rex Company		2,800		31	Rex Company		1,456

1. Journalize the above transactions in the accounts receivable subsidiary ledger. 2. Journalize the accounts receivable balance listed in the general ledger at months end.

ournalize the above transactions in the accounts receivable subsidiary ledger.

ACCOUNTS RECEIVABLE LEDGER
Stern Company
Date	Debit	Credit	Balance
Diaz Brothers
Date	Debit	Credit	Balance
Rex Company
Date	Debit	Credit	Balance

Journalize the accounts receivable balance listed in the general ledger at months end.

GENERAL LEDGER
Accounts Receivable
Date	Debit	Credit	Balance