The revenue and cash receipts journals for Polaris Productions Inc. follow. The accounts receivable control account has a January 1, 20Y4, balance of $3,790 consisting of an amount due from Clear Pointe Studios Inc.

Prepare a listing of the accounts receivable customer balances and verify that the total agrees with the ending balance of the accounts receivable controlling account.

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REVENUE JOURNAL Page 16 Invoice No. Accts. Rec. Dr. Fees Earned Cr Date 20Y4 Jan. 6 Account Debited Ref Echo Broadcasting Co. 14 2 Gold Coast Media Inc.. 3 Echo Broadcasting Co. 4 5,100 2,980 1,650 3,650 15,680 (12) (41) Clear Pointe Studios Inc. 25 29 31 Page 36 Cash Dr CASH RECEIPTS JOURNAL Post. Ref, Fees Earned Cr Accts. Rec. Date Account Credited 20Y4 Jan. 6 Clear Pointe Studios Inc. 3,790 . . . 11 Fees Earned 3,200 3,200 28 Gold Coast Media Inc. 31 2,300 5,100 11,190 5,100 14,390 . 3,200 (41)