Wollongong and Associates Accounts Receivable Control account in the general ledger on 1 June was $12,107. The subsidiary ledger contained the following accounts receivable accounts and balances at the same date: Andy. W. $2,330, Akiko, P. $4,277 and Arthur, D. $5,500. At 30 June, a summary of entries made in the journals shown were as follows.

• Sales journal: Recorded credit sales were: Andy, W. $2,180,Akiko, P. $1,670, Arthur, D $1,780.
• Cash receipts journal: Cash amounts received from accounts receivable were (no discounts were allowed): Arthur, D. $2,120, Akiko, P. $2,920, Andy, W. $2,013.

The business also uses sales, purchases, cash receipts, cash payments and a general journal to record transactions. For the month of July the following transactions have not been recorded in the journals:

1. Sold inventory on credit to Andy, W. $3,900, invoice 759.

2. Received an electronic funds transfer from Akiko. P. for $750, for payment on her account.

3. Issued an adjustment note to Arthur, D. for defective goods sold on credit during July for $160.

4. Purchased office supplies, $520, using the business debit card.

Required:

a) Calculate the ending balance in accounts receivable at 30 June for the following customers: Andy, W. and Akiko, P. (6 marks)

b) Indicate in which journal the above four (4) transactions would be recorded in July. (4marks)