Fowler $$2,060,$ and Sogard $$4,820.$ At the end of September, the various journals contained the following information.

Sales journal:

Sales to Sogard $$800,$ to Hurley $$1,260,$ to Giambi $$1,330,$ and to Fowler $$1,600.$

Cash receipts journal:

Cash received from Fowler $$1,310,$ from Sogard $$3,300,$ from Giambi $$380,$ from Andino $$1,800,$ and from Hurley $$1,240.$

General journal:

An allowance is granted to Sogard $$220.$

$($a$)$

Set up control and subsidiary accounts and enter the beginning balances.

$\backslash$table$[[$Accounts Receivable$],[$Date$,$Explanation,Ref.,Debit,Credit,Balance$],[$Sept$.1,$Balance,$\sqrt[\phantom{2}]{?},,,],[$Accounts Receivable Subsidiary Ledger$],[$Fowler$],[$Date$,$Explanation,Ref.,Debit,Credit,Balance$],[$Sept$.1,$Balance,$\sqrt[\phantom{2}]{?},,,],[$Sogard$],[$Date$,$Explanation,Ref.,Debit,Credit,Balance$],[$Sept$.1,$Balance,$\sqrt[\phantom{2}]{?},,,],[$Giambi$],[$Date$,$Explanation,Ref.,Debit,Credit,Balance$]]$