On September $1,$ the balance of the Accounts Receivable control account in the general ledger of Ivanhoe Company was $$10,790.$ The customers' subsidiary ledger contained account balances as follows: Hurley $$1,320,$ Andino $$2,710,$ Fowler $$2,020,$ and Sogard $$4,740.$ At the end of September, the various journals contained the following information.

Sales journal:

Cash receipts journal:

General journal:

Sales to Sogard $$840,$ to Hurley $$1,130,$ to Giambi $$1,390,$ and to Fowler $$1,210.$

Cash received from Fowler $$1,370,$ from Sogard $$2,300,$ from Giambi $$280,$ from Andino $$1,770,$ and from Hurley $$1,100.$

An allowance is granted to Sogard $$320.$

$($a$)$

$($b$).$

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

$\backslash$table$[[$Accounts Receivable$],[$Date$,$Explanation,Ref.,Debit,Credit,Balance$],[$Sept$.1,$Balance,$\sqrt[\phantom{2}]{?},,,10,790],[,S,,,],[,$CR$,,,]]$