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)

part a)

Andy, W.
Akiko, P.

part b)

	Journal
1.
2.
3.
4.

PLEASE SHOW YOUR WORKING OUT IF NEEDED . THANK YOU!