Sales and Collections transactions of Wadia Wholesale Supply during the month of May 2013 are appended below:

 May 1 – Goods costing $6,360 supplied to Abbot Sisters and issued invoice numbered 101 for $10,600.

 May 7 – Goods costing $7,370 supplied to Babsons Co. and issued invoice numbered 102 for $11,350.

 May 10 – Received a check for $10,388 from Abbot Sisters in payment of invoice no. 101 for 10,600 less a 2% discount.

 May 14 – Goods costing $5,070 supplied to Carson Bros. and issued invoice numbered 103 for $7,800.

 May 17 - Received a check for $11,123 from Babson Co. in payment of invoice no. 102 for 11,350 less a 2% discount.

 May 19 – Goods costing $6,510 supplied to Deli Co. and issued invoice numbered 104 for $9,300.

 May 21 – Goods costing $ 10,780 supplied to Abbot Sisters and issued invoice numbered 105 for $15,400.

 May 23 - Received a check for $7,644 from Carson Bros. in payment of invoice no. 103 for 7,800 less a 2% discount.

 May 24 – Goods costing $15,900 supplied to Deli Co. and issued invoice numbered 106 for $21,210.

 May 26- Received a check for $9,114 from Deli Co. in payment of invoice no. 103 for 9,300 less a 2% discount.

 May 27 – Goods costing $ 10,200 supplied to Babsons Co. and issued invoice numbered 107 for $14,570.

 REQUIRED

 i.) Journalize the above transactions assuming Wadia uses perpetual inventory system.

 ii.) Post transaction to Accounts Receivable Account only.

 iii.) What are the balances due from individual customers?