Post the entries in the general journal below to the Accounts Receivable account in the general ledger and to the appropriate accounts in the accounts receivable ledger for Calderone Company.

Assume the following account balances at January 1, 2019:

Accounts Receivable (control account)$8,280Accounts ReceivableJohn Gibrone5,100Accounts ReceivableJim Garcia2,130Accounts ReceivableJune Lin1,050

GENERAL JOURNALDATEDESCRIPTIONPOST.

REF.DEBITCREDIT2019Jan.8Cash510Accounts Receivable/John Gibrone510Received partial payment onaccount from John Gibrone20Sales Returns and Allowances200Sales Tax Payable16Accounts Receivable/Jim Garcia216Accept return of defectivemerchandise, CreditMemorandum 121; original salemade on Sales Slip 11102 ofDecember 27, 2018

1. Prepare schedule of accounts receivable for Calderone Company at January 31, 2019.
2. Should the total of your accounts receivable schedule agree with the balance of the Accounts Receivable account in the general ledger at January 31, 2019?