On September $1,$ the balance of the Accounts Receivable control account in the general ledger of Crane Company was $$10,750.$ The

customers' subsidiary ledger contained account balances as follows: Hurley $$1,560,$ Andino $$2,670,$ Fowler $$1,890,$ and Sogard

$$4,630.$ At the end of September, the various journals contained the following information.

Sales journal:

Sales to Sogard $$720,$ to Hurley $$1,130,$ to Giambi $$1,400,$ and to Fowler $$1,270.$

Cash receipts

Cash received from Fowler $$1,220,$ from Sogard $$2,300,$ from Giambi $$320,$ from Andino $$1,650,$ and from

journal:

Hurley $$1,360.$

General journal:

An allowance is granted to Sogard $$340.$

$($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.$)$