On September 1, the balance of the Accounts Receivable control account in the general ledger of Montgomery Company was $10,600.
The beginning balances are posted to each subsidiary account below
From the sales journal, transactions are: Sales to Sogard $740, to Hurley $1,160, to Giambi $1,350, and to Fowler $1,240.
From the cash receipts journal, transactions are: Cash received from Fowler $1,290, from Sogard $2,320, from Giambi $280, from Andino $1,630, and from Hurley $1,100
From the general journal, transactions are: An allowance is granted to Sogard $190.
First, post the transactions to the subsidiary ledgers and show ending balance
2nd, post the totals from the journals to the general ledger account below
Accounts Receivable Subsidiary Ledger
Fowler
Date	dr	cr	balance
1-Sep			1800
Sogard
Date	dr	cr	balance
1-Sep			4770
Giambi
Date	dr	cr	balance
1-Sep
Andino
Date	dr	cr	balance
1-Sep			2470
Hurley
Date	dr	cr	balance
1-Sep			1560
Accounts Receivable General Ledger Account
Date	Explanation	Debit	Credit	Balance
1-Sep	Balance			10600