On September 1, the balance of the Accounts Receivable control account in the general ledger of Pharoah Company was $10,860. The customers' subsidiary ledger contained account balances as follows: Hurley $1,420, Andino $2,530, Fowler $1,930, and Sogard $4,980. At the end of September, the various journals contained the following information. Sales journal: Sales to Sogard $710, to Hurley $1,200, to Giambl $1,320, and to Fowler $1,030. Cash receipts journal: Cash received from Fowler $1,320, from Sogard $2,240, from Giambi $220, from Andino $1,760, and from Hurley $1,100. General journal: An allowance is granted to Sogard $320. Set up control and subsidiary accounts and enter the beginning balances. Accounts Receivable Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 10086 Accounts Receivable Subsidiary Ledger Fowler Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 1930 12016 Sogard Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 710 12726 Giambi Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 13230 1 4046 Andino Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 1760 1286 Hurley Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 1100 10986 Post the various journals. Post the items as individual items or as totals, whichever would be the appropriate procedure. Accounts Receivable Date Explanation Ref. Debit Sept. 1 Balance Credit Balance 10,860 Accounts Receivable Subsidiary Ledger Fowler Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 1,930 On September 1, the balance of the Accounts Receivable control account in the general ledger of Pharoah Company was $10,860. The customers' subsidiary ledger contained account balances as follows: Hurley $1,420, Andino $2,530, Fowler $1,930, and Sogard $4,980. At the end of September, the various journals contained the following information. Sales journal: Sales to Sogard $710, to Hurley $1,200, to Giambl $1,320, and to Fowler $1,030. Cash receipts journal: Cash received from Fowler $1,320, from Sogard $2,240, from Giambi $220, from Andino $1,760, and from Hurley $1,100. General journal: An allowance is granted to Sogard $320. Set up control and subsidiary accounts and enter the beginning balances. Accounts Receivable Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 10086 Accounts Receivable Subsidiary Ledger Fowler Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 1930 12016 Sogard Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 710 12726 Giambi Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 13230 1 4046 Andino Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 1760 1286 Hurley Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 1100 10986 Post the various journals. Post the items as individual items or as totals, whichever would be the appropriate procedure. Accounts Receivable Date Explanation Ref. Debit Sept. 1 Balance Credit Balance 10,860 Accounts Receivable Subsidiary Ledger Fowler Date Explanation Ref. Debit Credit Balance Sept. 1 Balance 1,930