The cash receipts journal for Carlson Company is shown below.

CASH RECEIPTS JOURNAL
Date				Description	Accounts Receivable Credit		Sales Tax Payable Credit		Sales Credit		Other Accounts Credit	Other Accounts Amount		Cash Debit
Apr.	3,	2019		A. Nord	1,100									1,100
	9,	2019		Cash refund							Supplies	105		105
	15,	2019		Cash sales			1,135		7,000		Cash Short or Over	20		8,155
	18,	2019		G. Rush	1,550									1,550
	20,	2019		Collect note							Notes Rec.	1,450
				A. Ainst							Int. Income	117		1,567
	30,	2019		Totals	2,650		1,135		7,000			1,692		12,477

Show how the amounts would be posted to the accounts receivable subsidiary ledger accounts.