Problems: Series B PR 5-1B Revenue journal accounts receivable subsidiary and general ledgers OBJ 2, 3 1. Revenue Guardian Security Services was established on January 15, 2016, to provide security journal, total fees services. The services provided during the remainder of the month are as follows: earned, $2,875 Jan. 18. Issued invoice No. 1 to Murphy Co. for si9o on account. 20. Issued Invoice No. 2 to Qwik-Mart Co. for $3io on account. 24. Issued Invoice No. 3 to Hopkins Co. for $750 on account. 27. Issued Invoice No. 4 to Carson Co. for s680 on account. 28. Issued Invoice No. 5 to Amber waves Co. for si20 on account. 28. Provided security services, $100, to Qwik-Mart Co. in exchange for supplies 30. Issued Invoice No. 6 to Qwik-Mart Co. for $200 on account. 31. Issued Invoice No. 7 to Hopkins Co. for $295 on account. Instructions 1. Journalize the transactions for January, using a single-column revenue journal and a two-column general journal. Post to the following customer accounts in the accounts receivable ledger, and insert the balance immediately after recording each entry: Amber Waves Co.; Carson Co.; Hopkins Co.; Murphy Co. Qwik-Mart Co. 2. Post the revenue to following accounts in the general ledger, inserting the account balances only after the postings: 12 Accounts Receivable 14 Supplies 41 Fees Earned 3. a. What is the sum of the balances of the customer accounts in the subsidiary ledger at January 31? b. What is the balance of the accounts receivable controlling account at January 31? (Continued)