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On September 1, the balance of the Accounts Receivable controf account in the general ledger of Cullumber Company was $10,910. The customers' subsidiary ledger contained account balances as follows: Hurley $1,330, Andino $2,600, Fowler $2,170, and Sogard $4,810. At the end of September, the various journals contained the following information. Sales journal: Cash receipts journal: General journal: Sales to Sogard $890, to Hurley $1,170, to Giambi $1,220, and to Fowler $1,200. Cash received from Fowler $1,240, from Sogard $2,170, from Giambi $240, from Andino $1,610, and from Hurley $1,200. An allowance is granted to Sogard $290. (a) Set up control and subsidiary accounts and enter the beginning balances