Wallace Contracting recorded the following transactions during November $2023$ :

$\backslash$table$[[$Nov$,3,$Accounts Receivable$-$ABC Shop,Debit,Credit$],[,$Sales$*,8,500,],[8,$Accounts Receivable$-$Colt Enterprises,,$8,500],[,$Sales$*,2,600,],[11,$Accounts Receivable$-$Red McKenzie,,$2,600],[,$Sales $*,1,560,],[19,$Sales Returns and Allowances$*,,1,560],[,$Accounts Receivable$-$Red McKenzie,$214,],[28,$Accounts Receivable$-$ABC Shop,,$214],[,$Sales$*,4,980,]]$

"Cost of goods sold $($or COGS$)$ has been ignored for the purpose of maintaining focus on accounts receivable.

Required:

Enter the preceding transactions into a General Leqger having T$-$accounts for Accounts Receivable, Sales, and Sales Returns and Allowances. Also, enter the transactions in Accounts Receivable Subledger having a T$-$account for each customer.

GENERAL LEDGER