Presented below is information related to Sandhill Company for its first month of operations.

Credit Sales						Cash Collections
Jan. 7		Austin Co.		$14,500		Jan. 17		Austin Co.		$7,400
15		Diaz Co.		8,200		24		Diaz Co.		4,300
23		Noble Co.		10,000		29		Noble Co.		10,000

Identify the balances that appear in the accounts receivable subsidiary ledger and the accounts receivable balance that appears in the general ledger at the end of January.

		Subsidary Ledger						General Ledger
		Austin Co.		Diaz Co.		Noble Co.
Balance of Accounts Receivable		$		$		$		$

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