Jul. 22 Received payment from Smiun Mig. anter expiration of the discount period PA4.) Use the journals and ledgers that follow. Total the journals. Post the transactions to the subsidiary ledger and (using T-accounts) to the general ledger accounts. Then prepare a schedule of accounts receivable. I SALES JOURNAL Page 79 DR Accts. Receivable DR COGS CR Invoice No. Ref. CR Sales Merchandise Inventory Date Account 2019 Feb. 4 Evert Company (E123) 17433 1,000.00 Feb. 8 King Inc. (K331) 17434 775.30 Feb. 14 Martina Inc. (M132) 17435 2,301.99 Feb. 16 Shriver Company (S101) 17436 500.00 26