n September 1, the balance of the Accounts Receivable control account in the general ledger of Pharoah Company was $10,450. The ustomer' subsidiary ledger contained account balances as follows: Hurley $1,290. Andino $2,350, Fowler $1,890, and Sogard \$4,920. At the end of September, the various journals contained the following information. Sales journal: Sales to Sogard $700, to Hurley $1,270, to Giambi $1,370, and to Fowler $1,200. Cash receipts Cash received from Fowler $1,400, from Sogard $2,220, from Giambi $330, from Andino $1,810, and from journal: Hurley $1,090. General journal: An allowance is granted to Sogard $180. (a) Set up control and subsidiary accounts and enter the beginning balances. Set up control and subsidiary accounts and enter the becionning balances