P$8\mathrm{.}1$B $($LO $1,2)$ AP At December $31,2021,$ the general ledger and subsidiary ledger for Wow's, a small beauty supply company, showed the following:

$\backslash$table$[[$General Ledger,$\backslash$table$[[$Accounts Receivable$],[$Subsidiary Ledger$]]],[$Accounts receivable,$$35,000,$Hair Designs,$$8,000$