Information related to Handley Limited is presented below for its first month of operations. Jan. 7 15 23 Credit Sales Chiu Corp. Elbaz inc. Lewis Corp $1,680 5,930 3,810 Jan. 17 24 29 Cash Collections Chiu Corp. Elbaz Inc. Lewis Corp. $670 1,920 3,810 Post the above transactions individually to the accounts receivable subsidiary ledger for each customer, and in summary form at the end of the month to the accounts receivable control account in the general ledger.