please help with the red box.

Revenue and Cash Receipts Journals Lasting Summer Inc. has $2,950 in the October 1 balance of the accounts receivable account consisting of $1,360 from Champion Co. and $1,590 from Wayfarer Co. Transactions related to revenue and cash receipts completed by Lasting Summer Inc. during the month of October 20Y5 are as follows: Oct. 3. Issued Invoice No. 622 for services provided to Palace Corp., $3,100. Received cash from Champi n account, for $1,360. 8. Issued Invoice No. 623 for services provided to Sunny Style Inc., $5,340. 12. Received cash from Wayfarer Co., on account, for $1,590. 18. Issued Invoice No. 624 vided to Amex Services Inc., $3,750. 23. Received cash from Palace Corp. for Invoice No. 622 of October 3. 28. Issued Invoice No. 625 to W , on account, for $3,160. 30. Received cash from Rogers Co. for services provided, $120 a. Prepare a single-column revenue j ournal to record these transactions. Enter transactions in chronological order. REVENUE JOURNAL PAGE 19 Accounts Rec. Dr. DATE Invoice No Account Debited Post. Ref. ees Earned Cr 20Y5 Oct. 3 622 Palace Corp. 3,100 Oct. 8 623 Sunny Style Inc. 5,340 Oct. 18 624 Amex Services Inc. 3,750 Oct. 28 625 Wayfarer Co. 3 ,160 Oct. 31 Total 15,350 Prepare a cash receipts journal to record these transactions. If an amount box does not require CASH RECEIPTS JOURNAL PAGE 25 DATE Account Credited Post. Ref. Fees Earned Cr. Accounts Rec. Cr. Cash Dr. 20Y5 Oct. 5 Champion Co. 1,360 1,360 Oct. 12 Wayfarer Co. 1,590 1,590 Oct. 23 Palace Corp. 3,100 3,100 Oct. 30 Rogers Co. 120 120 Oct. 31 Total 120 6,050 6,170 b. Prepare a listing of the accounts receivable customer balances and verify that the total of the accounts receivable customer balances equals the balance of the accounts receivable controlling account on October 31, 20Y5. Lasting Summer Inc. Accounts Receivable Customer Balances October 31, 20Y5 C. Lasting Summer Inc. uses a subsidiary ledger for accounts receivable for all of the following reasons EXCEPT: Amex Services Inc. Sunny Style Inc. To track customer services provided on account by customer. Wayfarer Co. To eliminate the need for an accounts receivable controlling account. Total accounts receivable To know who owes how much for services rendered To manage collections from individual customers