On 1 September the balance of the accounts receivable control account in the general ledger of Whelan Company was $11 960. The customers' subsidiary ledger contained account balances as follows: Jana $2 440, Kingston $2 640, Johnson $2 060, Phillips $4 820. At the end of September the various journals contained the following information.

Sales journal:Sales to Phillips $800; to Jana $1 260; to Simons $1 030; to Johnson $1 100.

Cash receipts journal:Cash received from Johnson $1 310; from Phillips $2 300; from Simons $380; from Kingston $1 800; from Jana $1 240.

General journal:An allowance is granted to Phillips $220.

Instructions

(a)Set up control and subsidiary accounts and enter the beginning balances.

(b)Post the various journals. Post the items as individual items or as totals, whichever would be the appropriate procedure. (No sales discounts given.)