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)	$	7,560
Accounts ReceivableJohn Gibrone		4,500
Accounts ReceivableJim Garcia		2,070
Accounts ReceivableJune Lin		990

GENERAL JOURNAL

DATE

DESCRIPTION

POST. REF.

DEBIT

CREDIT

2019

Jan.

8

Cash

450

Accounts Receivable/John Gibrone

450

Received partial payment on

account from John Gibrone

20

Sales Returns and Allowances

200

Sales Tax Payable

16

Accounts Receivable/Jim Garcia

216

Accept return of defective

merchandise, Credit

Memorandum 121; original sale

made on Sales Slip 11102 of

December 27, 2018

Post the entries in the general journal above to the accounts receivable account in the general ledger for Calderone Company.

GENERAL LEDGER
Accounts Receivable		Account No. 111
Date	Debit	Credit	Balance
Jan 01, 2019			7,560

Post the entries in the general journal above to the appropriate accounts in the accounts receivable ledger for Calderone Company.

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Jim Garcia					John Gibrone
Date	Debit	Credit	Balance		Date	Debit	Credit	Balance
Jan 01, 2019			2,070		Jan 01, 2019			4,500
June Lin
Date	Debit	Credit	Balance
Jan 01, 2019