Requirement 1. Total each column of the sales journal. Sale Invoice No. Customer Account Debited Sales Journal Post. Accounts Receivable DR Ref. Sales Revenue CR Page 1 Cost of Goods Sold DR Merchandise Inventory CR Date 2018 Jun. 1 101 102 103 Fred Jig Iliana Flower Jerry Thorn Giles Wood Totals 1,270 2,175 370 13 950 1,570 230 590 3,340 104 880 4,695 Jun. 30 Requirement 2. The following four-column accounts in the accounts receivable subsidiary ledger have been opened for you: Accounts Receivable-Flower; Accounts Receivable-Jig; Accounts Receivable-Thorn; Accounts Receivable-Wood. Post the transactions to the accounts receivable subsidiary ledger. (If a box is not used in the ledger leave the box empty, do not select any information and do not enter a zero. Enter the transactions in chronological order in the next available row.) ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER lliana Flower Fred Jig Balance Balance Debit Credit Credit Date Post. Ref. Debit Credit Debit Credit Date Jun. Post. Ref. Debit I Jun