Vail Company recorded the following transactions during November.

Date			General Journal	Debit		Credit
Nov.	5		Accounts ReceivableSki Shop	4,439
			Sales			4,439
	10		Accounts ReceivableWelcome Enterprises	1,291
			Sales			1,291
	13		Accounts ReceivableZia Natara	757
			Sales			757
	21		Sales Returns and Allowances	195
			Accounts ReceivableZia Natara			195
	30		Accounts ReceivableSki Shop	2,691
			Sales			2,691

1. Prepare a general ledger having T-accounts for Accounts Receivable, Sales, and Sales Returns and Allowances. Post these entries to both the general ledger and the accounts receivable ledger.