Oriole Company's chart of accounts includes the following selected accounts. 101 Cash 401 Sales Revenue 112 Accounts Receivable 414 Sales Discounts 120 Inventory 505 Cost of Goods Sold 301 Owner's Capital On April 1, the accounts receivable ledger of Oriole Company showed the following balances: Morrow $1,510, Rose $1,160, Jennings Co. $2,870, and Dent $2,550. The April transactions involving the receipt of cash were as follows. Apr. The owner, T. Oriole, invested additional cash in the business $7,200. 1 4 Received check for payment of account from Dent less 2% cash discount. 5 Received payment in full for $970 from Jennings Co for invoice no. 307. 8 10 11 23 29 Made cash sales of merchandise totaling $7,200. The cost of the merchandise sold was $4,320. Received payment in full for $610 from Morrow for invoice no. 309. Received cash refund from a supplier for damaged merchandise $790. Received payment in full for $1,040 from Jennings Co. for invoice no. 310. Received check for navment of account from Rose (no cash discount allowed) Insert the beginning balances in the Accounts Receivable control and subsidiary accounts, and post the April transactions to these accounts. (Post entries in the order of entries presented in the previous part.) Accounts Receivable General Ledger Date Explanation Ref. Debit Apr. 1 Balance Apr. 30 Morrow CR1 Accounts Receivable Subsidiary Ledger Date Explanation Ref. Debit Balance CR1 No. 112 Credit Balance 6330 Credit Balance Rose Date Explanation Ref. Debit Credit Balance 7200 Balance CR1 Explanation Ref. Debit Credit Balance Jennings Co. Date Balance Dent CR1 CR1 Date Explanation Ref. Debit Credit Balance Balance eTextbook and Media CR1 (c) Prove the agreement of the control account and subsidiary account balances. (Do not list those accounts that have zero ending balance.) Accounts receivable balance: Subsidiary account balances: Total +A $ +A