Nex Company uses both special journals and a general journal as described in this chapter. On June 30, after all monthly postings had been completed, the Accounts Receivable control account in the general ledger had a debit balance of $301,900; the Accounts Payable control account had a credit balance of $86,300. The July transactions recorded in the special journals are summarized below. No entries affecting accounts receivable and accounts payable were recorded in the general journal for July. Sales journal Total sales $167,800 Purchases journal Total purchases $53,600 Cash receipts journal Accounts receivable column total $141,200 Cash payments journal Accounts payable column total $40,400