Open the subsidiary ledger accounts and enter the balances for October 1, 2019. Obtain the necessary figures from the schedule of accounts payable and schedule of accounts receivable prepared on September 30, 2019, which appears below. (If you are using the Study Guide & Working Papers, you will find that the subsidiary ledger accounts are already open.)

SCHEDULE OF ACCOUNTS PAYABLE

September 30, 2019

A FASHION STATEMENT	7,830.00
CLASSY TRENDS	1,700.00
TODAYS WOMAN	8,770.00
TOTAL	$18,300.00

SCHEDULE OF ACCOUNTS RECEIVABLE

September 30, 2019

Jennifer Brown	795.00
Megan Greening	520.00
James Helmer	832.00
Emma Maldonado	232.00
Jim Price	1621.00
Dimitri Sayegh	510.00
Emily Tran	1700.00
Total	$6210.00