I was needing help on #'s 3-8. Confused on how to do the accounts receivable subsidiary ledger.

JW's Lock & Key had the following transactions in December. Dec. 1 Paid December's rent, check # 6287, $2,000. 2 Paid annual premiums on property and casualty insurance policies, check # 6288, $3,600. 3 Performed locksmith services on new house, sent invoice # 602 to the homeowner, Joe Martin, $2,000. 4 Issued Invoice # 601 to Hastings who purchased a new safe on account, $3,800. COMS was $1,250. 5 Purchased office supplies, check # 6289, $417. 6 Purchased inventory from Key Supplies Co., $5,500. terms 1/10, n/30 7 Paid UPS $216 cash for delivery of the inventory purchased on December 6th. 7 Jake deposited an additional $5,000 cash in the business. 8 Returned damaged inventory to Key Supplies, $500 8 Received $2,500 cash, an advance payment for locksmith services. 9 Unlocked a safe for a customer and received $1,000 cash. 9 Bought a new computer (equipment) from Office Depot on account, $967. 10 Sold 2 safes and received cash, 2,200. COMS was $800. 11 Purchased 5 safes to restock inventory on account from Brinks Co, $4,187 terms, 2/5, n/45. 12 Customer returned one of the safes purchased on December 10, refunded the customer $1,000 cash. COMS was $475. 13 Paid Verizon for wireless telephone services, $482, check # 6290. 14 Paid Key Supplies Co for the purchase on December 6, less return and discount, check # 6291. 15 Recorded cash sales for the store from the 1st to the 15th, $13,908. COMS was $4,783. 16 Received $1,900 from Hastings on account. 17 Paid Office Depot on account, $500, check # 6292. 18 Performed locksmith services on account for Larry Contractor, $700. 19 Paid electricity bill for December, check # 6293, $1,236. 20 Jake withdrew $10,000 for a vacation. 25 Paid the water bill for December, check # 6294, $110. 25 Paid Brinks on account, $2,500, check # 6295. 26 Paid part time employees their salary, $2,250. 27 Received cash on account from Larry Contractor, $700. 30 Recorded cash sales for the store from the 16th to the 30th, $8,735. COMS was $2,784. JW's Lock & Key Chart of Accounts 101 105 110 115 117 120 121 Assets Cash Accounts Receivable Inventory Office Supplies Prepaid Insurance Equipment Accum. Depr. - Equip. 401 405 410 Revenues Service Revenue Sales Sales Returns & Allowances 999 Other Misc. Income Summary 201 205 Liabilities Accounts Payable Unearned Service Revenue 301 311 Owner's Equity Jake Walters, Capital Jake Walters, Withdrawal 501 502 505 507 508 509 511 512 513 525 Expenses Cost of Merchandise Sold Advertising Expense Depreciation Expense Insurance Expense Office Supplies Expense Salary Expense Rent Expense Telephone Expense Utilities Expense Misc. Expense DATE General Journal Accounts & Explanations 1-Dec December rent, CK #6287 Cash 2-Dec Prepaid insurance, CK #6288 Cash 3-Dec Accounts receivable Service revenue, invoice #602 4-Dec 5-Dec Office supplies, CK #6289 Cash 6-Dec Accounts payable Cash (5,500-55) Merchandise inventory (5,500 x .01) 7-Dec Merchandise inventory Cash Owner's capital Cash 8-Dec Accounts payable Merchandise inventory Cash Unearned revenue 9-Dec Accounts receivable Cash Cash Office supplies 10-Dec PR DEBIT J1 2,000 J1 3,600 J1 2,000 J1 417 J1 5,500 J1 216 J1 500 2500 J1 1,000 967 11-Dec 12-Dec 13-Dec Utilities, CK #6290 Cash 14-Dec Accounts payable, CK #6291 Cash 15-Dec J1 482 J1 5,445 PAGE 37 CREDIT 2,000 3,600 2,000 417 5,445 55 216 500 2500 1,000 967 482 5,445 DATE General Journal Accounts & Explanations 16-Dec Accounts receivable Cash 17-Dec Accounts payable, CK #6292 Cash 18-Dec Accounts receivable Service revenue 19-Dec Utilities, CK #6293 Cash 20-Dec Cash Owner's Withdrawal 25-Dec Utilities, CK #6294 Accounts payable 25-Dec Accounts payable, CK #6295 Cash 26-Dec Salaries payabale Salary payable 27-Dec Accounts receivable Cash 30-Dec PR DEBIT J1 1,900 J1 500 J1 700 J1 1,236 J1 10,000 J1 110 J1 2,500 J1 2,250 J1 700 PAGE 38 CREDIT 1,900 500 700 1,236 10,000 110 2,500 2,250 700 DATE General Journal Accounts & Explanations PR DEBIT PAGE 39 CREDIT DATE General Journal Accounts & Explanations PR DEBIT PAGE 40 CREDIT DATE General Journal Accounts & Explanations PR DEBIT PAGE 41 CREDIT ACCOUNT 2013 DATE Cash Nov Bal. 30 ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 101 BALANCE DEBIT CREDIT 154,931 ACCOUNT 2013 DATE Accounts Receivable Nov Bal. 30 ITEM DEBIT CREDIT ACCOUNT NO 105 BALANCE DEBIT CREDIT 4,108 ACCOUNT 2013 DATE Inventory Nov Bal. 30 JRNL REF ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 110 BALANCE DEBIT CREDIT 46,525 ACCOUNT 2013 DATE Office Supplies Nov Bal. 30 ITEM JRNL REF Prepaid Insurance Nov Bal. ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 117 BALANCE DEBIT CREDIT 300 ACCOUNT 2013 DATE Equipment Nov Bal. 30 CREDIT 1,235 ACCOUNT 2013 DATE 30 DEBIT ACCOUNT NO 115 BALANCE DEBIT CREDIT ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 120 BALANCE DEBIT CREDIT 265,000 ACCOUNT 2013 DATE Accumulated Depreciation - Equipment Nov Bal. 30 ITEM JRNL REF Accounts Payable Nov Bal. ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 201 BALANCE DEBIT CREDIT 3,433 ACCOUNT 2013 DATE Unearned Service Revenue Nov Bal. 30 CREDIT 115,500 ACCOUNT 2013 DATE 30 DEBIT ACCOUNT NO 121 BALANCE DEBIT CREDIT ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 205 BALANCE DEBIT CREDIT 500 ACCOUNT 2013 DATE Jake Walters, Capital Nov Bal. 30 ITEM JRNL REF Jake Walters, Withdrawal Nov Bal. ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 311 BALANCE DEBIT CREDIT 112,000 ACCOUNT 2013 DATE Service Revenue Nov Bal. 30 CREDIT 262,773 ACCOUNT 2013 DATE 30 DEBIT ACCOUNT NO 301 BALANCE DEBIT CREDIT ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 401 BALANCE DEBIT CREDIT 167,050 ACCOUNT 2013 DATE Sales Nov Bal. 30 ITEM JRNL REF DEBIT 312,900 ACCOUNT 2013 DATE Sales Returns & Allowances Nov Bal. 30 CREDIT ACCOUNT NO 405 BALANCE DEBIT CREDIT ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 410 BALANCE DEBIT CREDIT 2,630 ACCOUNT 2013 DATE Cost of Merchandise Sold Nov Bal. 30 ITEM JRNL REF CREDIT 145,687 ACCOUNT 2013 DATE Advertising Expense Nov Bal. 30 DEBIT ACCOUNT NO 501 BALANCE DEBIT CREDIT ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 502 BALANCE DEBIT CREDIT 4,500 ACCOUNT 2013 DATE Depreciation Expense Nov Bal. 30 ITEM JRNL REF Insurance Expense Nov Bal. ITEM JRNL REF Office Supplies Expense Nov Bal. ITEM CREDIT JRNL REF DEBIT CREDIT ACCOUNT NO 508 BALANCE DEBIT CREDIT 3,280 ACCOUNT 2013 DATE Salary Expense Nov Bal. 30 DEBIT ACCOUNT NO 507 BALANCE DEBIT CREDIT 3,500 ACCOUNT 2013 DATE 30 CREDIT 38,500 ACCOUNT 2013 DATE 30 DEBIT ACCOUNT NO 505 BALANCE DEBIT CREDIT ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 509 BALANCE DEBIT CREDIT 37,500 ACCOUNT 2013 DATE Rent Expense Nov Bal. 30 ITEM JRNL REF Telephone Expense Nov Bal. ITEM Utilities Expense Nov Bal. ITEM DEBIT CREDIT ACCOUNT NO 512 BALANCE DEBIT CREDIT JRNL REF DEBIT CREDIT ACCOUNT NO 513 BALANCE DEBIT CREDIT 6,725 ACCOUNT 2013 DATE Misc. Expense Nov Bal. 30 JRNL REF 4,770 ACCOUNT 2013 DATE 30 CREDIT 27,500 ACCOUNT 2013 DATE 30 DEBIT ACCOUNT NO 511 BALANCE DEBIT CREDIT ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 525 BALANCE DEBIT CREDIT 3,465 ACCOUNT 2013 DATE Income Summary ITEM JRNL REF DEBIT CREDIT ACCOUNT NO 999 BALANCE DEBIT CREDIT Accounts Receivable Subsidiary Ledger ACCOUNT: 2013 DATE Nov JRNL. REF. DEBIT CREDIT BALANCE DEBIT Jillian Roberts ITEM JRNL. REF. DEBIT CREDIT BALANCE DEBIT ACCOUNT: 2013 DATE CREDIT 1,433 Larry Contractor ITEM JRNL. REF. DEBIT CREDIT BALANCE DEBIT 30 Bal. ACCOUNT: 2013 DATE CREDIT 2,675 30 Bal. ACCOUNT: 2013 DATE Nov ITEM 30 Bal. ACCOUNT: 2013 DATE Nov Nathan Dean CREDIT 0 ITEM JRNL. REF. DEBIT CREDIT ITEM JRNL. REF. DEBIT CREDIT BALANCE DEBIT CREDIT BALANCE DEBIT CREDIT Accounts Payable Subsidiary Ledger ACCOUNT: 2013 DATE Nov ITEM JRNL. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 30 Bal. ACCOUNT: 2013 DATE Nov Lowes 756 Lock Supply Co ITEM JRNL. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 30 Bal. ACCOUNT: 2013 DATE ACCOUNT: 2013 DATE ACCOUNT: 2013 DATE 2,677 ITEM JRNL. REF. DEBIT CREDIT ITEM JRNL. REF. DEBIT CREDIT ITEM JRNL. REF. DEBIT CREDIT BALANCE DEBIT CREDIT BALANCE DEBIT CREDIT BALANCE DEBIT CREDIT JW's Lock & Key Work Sheet Account Cash Accounts Receivable Inventory Office Supplies Prepaid Insurance Equipment Accum. Depr. - Equip. Accounts Payable Unearned Service Revenue Jake Walters, Capital Jake Walters, Withdrawal Service Revenue Sales Sales Returns & Allowances Cost of Merchandise Sold Advertising Expense Depreciation Expense Insurance Expense Office Supplies Expense Salary Expense Rent Expense Telephone Expense Utilities Expense Misc. Expense TOTALS NET INCOME (LOSS) Unad. Trial Balance Debit Credit Adjustments Debit Credit Adj. Trial Balance Debit Credit Income Statement Debit Credit Balance Sheet Debit Balance Sheet Credit JW's Lock & Key Income Statement JW's Lock & Key Statement of Owner's Equity JW's Lock & Key Post-Closing Trial Balance Account Debit Credit