On September 1, the balance of the Accounts Receivable control account in the general ledger ofCullumberCompany was $11,040. The customers' subsidiary ledger contained account balances as follows: Hurley $1,570, Andino $2,650, Fowler $2,100, and Sogard $4,720. At the end of September, the various journals contained the following information.

Sales journal:

Sales to Sogard $710, to Hurley $1,160, to Giambi $1,210, and to Fowler $1,140.Cash receipts journal:

Cash received from Fowler $1,350, from Sogard $2,320, from Giambi $420, from Andino $1,850, and from Hurley $1,260.General journal:

An allowance is granted to Sogard $220.