Question 1 On September 1, the balance of the Accounts Receivable control account in the general ledger of Oriole Company was $11,210. The customers' subsidiary ledger contained account balances as follows: Hurley $1,580, Andino $2,560, Fowler $2,190, and Sogard $4,880. At the end of September, the various journals contained the following information. Sales journali Sales to Sogard $720, to Hurley $1,190, to Giambl $1,330, and to Fowler $1,230. Cash receipts journal: Cash received from Fowler $1,320, from Sogard $2,390, from Giambl $490, from Andino $1,720, and from Hurley $1,210. General journal: An allowance is granted to Sogard $280. (a) Set up control and subsidiary accounts and enter the beginning balances. Accounts Receivable Date Explanation Ref. Sept. 1 Balance Debit Credit Balance Accounts Receivable Subsidiary Ledger Fowler Date Explanation Ref. Debit Sept. 1 Balance Sogard Date Explanation Ref. Debit & 1