On September 1, the balance of the Accounts Receivable control account in the general fedger of Sheridan Company was $10,520. The customers' subsidiary ledger contained account balances as follows: Hurley $1.450 Andinn $2.290 fowier $2 nan and Snpaed \$4,700. At the end of September, the various journals contained the following information. \begin{tabular}{|c|c|} \hline Sales journal: & Sales to Sogard $750, to Hurley $1,100, to Ciambi $1,360, and to Fowler $1,120. \\ \hline \begin{tabular}{l} Cashreceipts \\ journal: \end{tabular} & \begin{tabular}{l} Cash received from Fowler $1.370, from Sogard $2,130, from Giambi $330, from Andino $1.710, and from \\ Hurley $1.190. \end{tabular} \\ \hline General journal: & An allowance is granted to Sogard $110. \\ \hline \end{tabular} Post the various journals. Post the items as individual items or as totals, whichever would be the appropriate procedure. (No sales discounts givent \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Accounts flecelvable fubsidlary Ledeer } \\ \hline Date & Explanation & Ref. & Debit & Credit & Baiance \\ \hline \multirow[t]{3}{*}{ Sept. 1} & Balance & & & & 2000 \\ \hline & & 5 & & 1.120 & 960 \\ \hline & & CH & & & 2330 \\ \hline \multicolumn{6}{|l|}{ Sogard } \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline \multirow[t]{4}{*}{ Sept. 1} & Balance & & & & \\ \hline & & 5 & no & & 4050 \\ \hline & & CR & 2.100 & & 6.150 \\ \hline & & 0 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline Giambi & & & & & \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Sept. 1 & s & & & & 0 \\ \hline & & s & 2290 & & 2.290 \\ \hline & & CR & 1.710 & & 3000 \\ \hline Andino & & & & & \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Sept. 1 & Balance & & & & 2.290 \\ \hline & & CR & 1.710 & & 3000 \\ \hline Hurley & & & & & \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Sept 1 & Baiance & & & & 1.450 \\ \hline & & s & & 1.100 & 350 \\ \hline & & CR & 1.190 & & 1.540 \\ \hline \end{tabular}