Morales Company recorded the following selected transactions during November 2013.

1.Open a general ledger having T-accounts for Accounts Receivable, Sales, and Sales Returns and Allowances. Also open an accounts receivable subsidiary ledger having a T-account for each customer. Post these entries to both the general ledger and the accounts receivable ledger.

2.Prepare a schedule of accounts receivable (see Exhibit 9.4) and compare its total with the balance of the Accounts Receivable controlling account as of November 30.