On December $1,$ the accounts receivable control account balance in the general ledger of the Picard Company was $$9,500.$ The accounts receivable subsidiary ledger contained the following detailed customer balances: Selig $$2,000,$ Jobs $$2,400,$ Taylor $$2,600,$ and Burton $$2,500.$ The following information is available from the company's special journals for the month of December:

Cash Receipts Journal: Cash received from Taylor $$2,600,$ from Selig $$1,300,$ from Munoz $$1,700,$ and from Jobs $$1,800.$

Sales Journal: Sales to Munoz $$3,400,$ to Taylor $$1,800,$ to Selig $$3,100,$ and to Burton $$1,900.$

Additionally, Taylor returned defective merchandise for credit for $$680.$ Selig returned defective merchandise for $$600,$ which he had purchased for cash.