On September 1 , the balance of the Accounts Receivable control account in the general ledger of Crane Company was $10,850. The customers' subsidiary ledger contained account balances as follows: Hurley $1,430. Andino $2,420, Fowler $2,060, and Sogard $4,940. At the end of September, the various journals contained the following information. Salesjournal:Cashreceiptsjournal:Generaljournal:AnallowanceisgrantedtoSogard$210.SalestoSogard$710,toHurley$1,190,toGiambi$1,380,andtoFowler$1,250.CashreceivedfromFowler$1,280,fromSogard$2,110,fromGiambi$220,fromAndino$1,810,andfromHurley$1,110. Set up control and subsidiary accounts and enter the beginning balances. Sogard Date Explanation Ref. Debit Credit Balance Sept. 1 Balance Giambi Date Explanation Ref. Debit Credit Balance Sept. 1 Balance Andino Date Explanation Ref. Debit Credit Balance Sept. 1 Balance Giambi Date Explanation Ref. Credit Balance Sept. 1 Balance Andino Date Explanation Ref. Debit Credit Balance Sept. 1 Balance Hurley Date Explanation Ref. Debit Credit Balance Sept. 1 Balance