Information related to Marin Company is presented below for its first month of operations. Calculate (a) the balances that appear in the accounts receivable subsidiary ledger for each customer, and (b) the accounts receivable balance that appears in the general ledger at the end of January.

Credit Sales								Cash Collections
	Jan. 7		Chiu Co.		$1,760				Jan. 17		Chiu Co.		$620
	15		Elbaz Inc.		6,450				24		Elbaz Inc.		2,200
	23		Lewis Co.		3,250				29		Lewis Co.		3,250

Accounts Receivable Subsidiary Ledger
Chiu Co.
Date	Ref.	Debit	Credit	Balance
Jan. 7
17

Elbaz Inc.
Date	Ref.	Debit	Credit	Balance
Jan. 15
24
Lewis Co.
Date	Ref.	Debit	Credit	Balance
Jan. 23
29

General Ledger
Accounts Receivable
Date	Ref.	Debit	Credit	Balance
Jan. 31
31