On September $1,$ the balance of the Accounts Receivable control account in the general ledger of Crane Company was $\backslash (\backslash$$ $10,510\backslash ).$ The customers'subsidiary ledger contained account balances as follows: Hurley $\backslash (\backslash$$ $1,240\backslash ),$ Andino $\backslash (\backslash$$ $2,790\backslash ),$ Fowler $\backslash (\backslash$$ $1,880\backslash ),$ and Sogard $\backslash (\backslash$$ $4,600\backslash ).$ At the end of September, the various journals contained the following information. Sales journal: Cash receipts journal: General journal: Sales to Sogard $\backslash (\backslash$$ $720\backslash ),$ to Hurley $\backslash (\backslash$$ $1,240\backslash ),$ to Giambi $\backslash (\backslash$$ $1,220\backslash ),$ and to Fowler $\backslash (\backslash$$ $1,000\backslash ).$ Cash received from Fowler $\backslash (\backslash$$ $1\mathrm{.}330\backslash ),$ from Sogard $\backslash (\backslash$$ $2,300\backslash ),$ from Giambi $\backslash (\backslash$$ $260\backslash ),$ from Andino $\backslash (\backslash$$ $1,770\backslash ),$ and from Hurley $\backslash (\backslash$$ $1,320\backslash ).$ An allowance is granted to Sogard $\backslash (\backslash$$ $140\backslash )$ Set $up$ control and subsidiary accounts and enter the beginning balances.