On September 1, the balance of the Accounts Receivable control account in the general ledger of Sandhill Company was $10,470. The customers' subsidiary ledger contained account balances as follows: Hurley $1,370, Andino $2,260, Fowler $2,170, and Sogard $4,670. At the end of September, the various journals contained the following information. Sales journal: Sales to Sogard $730, to Hurley $1,160, to Giambi $1,370, and to Fowler $1,290. Cash receipts Cash received from Fowler $1,400, from Sogard $2,170, from Giambi $340, from Andino $1,650, and journal: from Hurley $1,160. General journal: An allowance is granted to Sogard $180. (a) Set up control and subsidiary accounts and enter the beginning balances. Accounts Receivable Date Explanation Ref. Debit Credit Balance Sept. 1 Balance V Accounts Receivable Subsidiary Ledger Fowler Date Explanation Ref. Debit Credit Balance Sept. 1 Balance Sogard Date Explanation Ref. Debit Credit Balance Sept. 1 Balance