Nash's Co. uses special journals and a general journal. On June 30, after all monthly postings had been completed, the Accounts Receivable control account in the general ledger had a debit balance of $122,800, and the Accounts Payable control account had a credit balance of $141,200. The July transactions recorded in the special journals are summarized below. Nash's Co. maintains a perpetual inventory system. No entries that affected accounts receivable and acc&unts payable were recorded in the general journal for July. Sales journal: total sales, $93,670; cost of goods sold, $53,440 Purchases journal: total purchases, $36,000 Cash receipts journal: accounts receivable column total, $76,600 Cash payments journal: accounts payable column total, $42,100