Warton Company posts individual sales to the accounts receivable subsidiary ledger immediately. At the end of each month, Warton posts the end$-$of$-$month totals to the general ledger.

July $2$ Mary Mack $ $9,000$

July $8$ Eric Horner $11,500$

July $10$ Troy Wilson $13,800$

July $14$ Hong Jiang $20,900$

July $20$ Troy Wilson $11,600$

July $29$ Mary Mack $7,700$

Total credit sales $74,500$

Required:

Post the amounts to the accounts receivable subsidiary ledger for each of these customers above.

Post the end$-$of$-$month total to Accounts Receivable controlling T$-$account and a Sales T$-$account.

Prepare a schedule of accounts receivable and prove $($confirm$)$ that its total equals the Accounts Receivable controlling account balance.