PA4. LO 7.4 Use the journals and ledgers that follow. Total the journals. Post the transactions to the subsidiary ledger and (using T-accounts) to the general ledger accounts. Then prepare a schedule of accounts receivable. SALES JOURNAL Page 79 DR COGS CR Merchandise DR Accts. Receivable CR Sales Ref. Date Account Invoice No. Inventory 2019 Feb. 4 Evert Company (E123) King Inc. (K331) 17433 1,000.00 Feb. 8 Feb. 14 Feb. 16 17434 775.30 17435 Martina Inc. (M132) 2,301.99 500.00 Shriver Company (S101) 17436 SALES JOURNAL Page 102 Accounts Receivable, Sales, or Other Accounts CR Sales Discounts Invoice No. Ref. Cash DR Date Account DR 2019 Feb. 1 Cash Sales Feb. 5 Payment from Evert Feb. 15 Bank loan (230) Feb. 21 Payment from Shriver Co. 465 465 1723 980 20 1,000 2,000 2,000 1719 500 500