Need help completing the accounts receivable subsidiary ledger. Transactions are as follows:

Jan 2. Paid rent for the month, $4,000 total, 85% for space devoted to manufacturing the products, 15% for office space.

Jan 2. Paid Hardware For All $879 in payment of the December 31 balance.

Jan 3. Received a check from Fun For All Backyard Games for $1,230.00 in partial payment of their December 31 balance.

Jan 4. Purchased manufacturing supplies on account from Local Got It All, $325.

Jan 6. Sold a medium Giant Jenga game from inventory for Cash. Received $546. Our cost was $390.

Jan 6. Received an order for a large Falling Orbs game from a cash customer. Set up job 126. Began working on the job by applying $120 of direct materials (requisition number 59). Whenever we use direct materials on a job we will also apply Factory Overhead at a rate of 40% of the direct materials cost. We also applied $80 of direct labor (time ticket 48). Whenever we have direct labor we will debit Work in Process (WIP) for the total gross wages, credit Employees Federal Income Tax Payable for 15% of the total direct labor, credit FICA Tax Payable for 7.65% of total direct labor, and credit Salaries Payable for the difference to get total debits to equal total credits. If needed, always round your numbers to the nearest cent. If your answer goes to three decimal places, if the third number on the right of the decimal is 4 or lower drop off the numbers and leave the number in the cent place (second number) as it is. If the third number is 5 or larger, round the second number up 1 place. I.E. 128.914 = 128.91 128.915 = 128.92

Jan 6. Paid Secondary Bank $8,798.40 for December 2020 payroll taxes as follows: Employees' Federal Income Tax Payable - $3,744.00 FICA Tax Payable - $1,909.44 FUTA Tax Payable - $149.76 SUTA Tax Payable - $2,995.20

Jan 7. Purchased materials on account from Lumber Unlimited, $9,700

Jan 8. Received a check from Utopian Backyard Fun for $4,700 in partial payment of their December 31 balance.

Jan 10. Paid $400 for advertising for the rest of the month.

Jan 10. Paid Lumber Unlimited $6,950 in payment of the December 31 balance.

Jan 14. Received a check from Backyard Game Treats for $4,200 in payment of their December 31 balance.

Jan 14. Sold a small Outdoor Word Game from inventory for cash, $380 cost, $532 sales price.

Jan 14. Sold 2 large Giant Jenga games, 2 medium and 1 large bean bag toss games, 1 small and 1 medium Connect the Color games, and 3 large Falling Orb games out of inventory to a cash customer. Retail price, $5,755.40. Our cost, $4,111.00.

Jan 14. Applied $80 of direct materials to job 126 (requisition number 60), applied factory overhead at the rate given previously and applied $120 of direct labor (time ticket 49) withholding taxes at the rates given previously. This finished off the job so we transferred all costs from WIP into Finished Goods.

Jan 15. Recorded the sale of Job 126 to the cash customer reporting the sale at the retail price of $672 and moving our cost of finished goods into Cost of Goods Sold.

Jan 15. Paid Utility bill, $510. 85% for manufacturing area, 15% for nonmanufacturing area.

Jan. 16 Added $1,150 of materials to job 125 (requisition number 61). Remember to also apply factory overhead as shown earlier. Also added $1,462 of labor (time ticket 50). Remember to withhold taxes as shown earlier. This finished off job 125.

Jan 16. Sold job 125 to Oversize Games on account. Sales price is $8,010.80. Determine our total cost from the job cost records.

Jan 17. Received an order for a medium bean bag game from a cash customer. Set up job 127. Began working on the job by applying $40 of direct materials (requisition number 62), applying factory overhead, and applying $20 of direct labor (time ticket 51) withholding the appropriate taxes.

Jan 21. Received an order for 3 large Falling Orbs and 2 Medium Falling Orbs from Fun For All Backyard Games. Set up job 128. Began working on the job by applying $220 of direct materials (requisition number 63), apply factory overhead, and $410 of direct labor (time ticket number 52) withholding taxes.

Jan 21. Sold 2 large Giant Jenga games and 1 large Falling Orbs game to a cash customer from inventory. Our cost is $870. Sales price is $1,218.

Jan 21. Received a check from Oversize Games for $3,290 in payment of their December 31 balance.

Jan 21. Used materials on hand to work on all jobs currently in process, $217

Jan 23. Purchased paint and stain (direct materials) from Paint To Go on account, $692.

Jan 27. Set up bookkeeper salary, $960 for the month, indicate withholding for federal income tax and FICA. Withhold payroll taxes at the same rate we used for direct labor transactions.

Jan 30. Set up employer payroll taxes for both manufacturing employees and nonmanufacturing employees. Debit Factory Overhead 365.06; Debit Payroll Tax Expense 167.52; credit FICA Tax Payable 233.48; credit FUTA Tax Payable 24.42; credit SUTA Tax Payable 274.68.

Jan 30. Paid all employees for wages earned in January.

Jan 30. Owner withdrew $3,200 for personal use.

Jan 30. Received $1,015.60 on account from Fun For All Backyard Games

Jan 30. Received $2,650 on account from Utopian Backyard Fun

Jan 30. Paid Local Got It All on account, $325

Jan 30. Paid Lumber Unlimited on account, $9,700

Jan 30. Paid Paint To Go on account, $1,120

Jan 30. Purchased materials on account from Lumber Unlimited, $4,300

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER Backyard Game Treats Name Address Date 2021 Item Post. Ref. Debit Credit Balance Jan 1 Beginning Balance 4,200.00 Name Address Fun for All Backyard Games Item Post. Ref. Debit Credit Date 2021 Jan Balance 1 Beginning Balance V 2,245.60 Oversize Games Name Address Item Post. Ref. Debit Credit Date 2021 Jan Balance 1 Beginning Balance V 3,290.00 Utopian Backyard Fun Name Address Item Post. Ref. Debit Credit Date 2021 Jan Balance 1 Beginning Balance v 7,350.00 Chart of Accounts REVENUE 410 Sales ASSETS Current Assets 100 Cash 111 Accounts Receivable 117 Materials 118 Work in Process 119 Finished Goods COST OF GOODS SOLD (COGS) 510 Cost of Goods Sold 511 Factory Overhead OPERATING EXPENSES Property. Plant & Equipment 150 Equipment 151 Accumulated Depreciation - Equip 610 620 650 670 685 Advertising Expense Salaries Expense Rent Expense Payroll Tax Expense Utilities Expense LIABILITIES Current Liabilities 210 Accounts Payable 214 Employee's Federal Income Tax Payable 215 FICA Tax Payable 217 FUTA Tax Payable 218 SUTA Tax Payable 219 Salaries Payable OWNERS' EQUITY 310 Frank Thompson, Capital 311 Frank Thompson, Drawing Backyard Fun and Games Schedule of Accounts Receivable (Accounts Receivable Customer Balances) January 1, 2021 $ Backyard Game Treats Fun For All Backyard Games Oversize Games Utopian Backyard Fun Total 4,200.00 2,245.60 3,290.00 7,350.00 17,085.60 $ $