Gaston Company began business on October 1. The partial sales journal, as it appeared at the end of the month, follows:

SALES JOURNAL Page 1

Invoice Post.

Date Account Debited Number Ref. Amount

Oct. 5 Robin Pryor 1001 375

11 Ted Haag 1002 335

16 Robin Pryor 1003 718

19 Betty Frye 1004 147

26 Nancy Sloan 1005 1,184

2,759

1. Open general ledger T-accounts for Accounts Receivable (No. 112) and Sales Revenue (No. 401) and an accounts receivable subsidiary T-account ledger with an account for each customer. Make the appropriate postings from the sales journal. Fill in the appropriate posting references in the sales journal above.

2. Prove the accounts receivable subsidiary ledger by preparing a schedule of accounts receivable.