SMITH COMPUTER CENTER To assist you in recording these transactions for the month of January, at the end of this problem is the schedule of accounts receivable as of December 31 and an updated chart of accounts with the current balance listed for each account. Assignment 1. Journalize the transactions. 2. Record in the accounts receivable subsidiary ledger and post to the general ledger as appropriate. A partial subsidiary ledger is included in the working papers that accompany this text. The following accounts have been added to the chart of accounts: Sales \#4010, Sales Returns and Allowances \#4020, and Sales Discounts \#4030. 3. Prepare a schedule of accounts receivable as of January 31,201X. The January transactions are as follows: Salec and Cash Receints