[The following information applies to the questions displayed below.]

At the end of May, the sales journal of Mountain View appears as follows. Assume beginning inventory balance for May to be $8,490.

Date	Account Debited	Invoice Number	PR	Accounts Receivable Dr. Sales Cr.			Cost of Goods Sold Dr. Inventory Cr.
May 6	Aaron Reckers	190			2,750			2,090
10	Sara Reed	191			1,810			1,493
17	Anna Page	192			805			473
25	Sara Reed	193			322			189
31	Totals				5,687			4,245

Mountain View also recorded the return of defective merchandise with the following entry.

Date

General Journal

Debit

Credit

May 20

Sales Returns and Allowances

325

Accounts ReceivableAnna Page

325

Customer returned (worthless) merchandise.

Required:

1.

Post to the customer accounts the entries in the sales journal and any portion of the general journal entry that affects a customer's account.

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
Anna Page
Date	Debit	Credit	Balance
Sara Reed
Date	Debit	Credit	Balance
Aaron Reckers
Date	Debit	Credit	Balance

Post the sales journal amounts first and then any portion of the general journal entry that affects these accounts. Dates may not be chronological in the general ledger accounts.

GENERAL LEDGER
Accounts Receivable
Date	Debit	Credit	Balance
Sales
Date	Debit	Credit	Balance
Sales Returns and Allowances
Date	Debit	Credit	Balance
Inventory
Date	Debit	Credit	Balance
Beginning Inventory
Cost of Goods Sold
Date	Debit	Credit	Balance

Prepare a schedule of accounts receivable.

MOUNTAIN VIEW

MOUNTAIN VIEW

Schedule of Accounts Receivable
May 31
Anna Page
Sara Reed
Aaron Reckers
Total accounts receivable