Question

On September 1, the balance of the Accounts Receivable control account in the general ledger of Montgomery Company was $10,600.
The beginning balances are posted to each subsidiary account below
From the sales journal, transactions are: Sales to Sogard $740, to Hurley $1,160, to Giambi $1,350, and to Fowler $1,240.
From the cash receipts journal, transactions are: Cash received from Fowler $1,290, from Sogard $2,320, from Giambi $280, from Andino $1,630, and from Hurley $1,100
From the general journal, transactions are: An allowance is granted to Sogard $190.
First, post the transactions to the subsidiary ledgers and show ending balance
2nd, post the totals from the journals to the general ledger account below
Accounts Receivable Subsidiary Ledger
Fowler
Date	dr	cr	balance
1-Sep			1800
Sogard
Date	dr	cr	balance
1-Sep			4770
Giambi
Date	dr	cr	balance
1-Sep
Andino
Date	dr	cr	balance
1-Sep			2470
Hurley
Date	dr	cr	balance
1-Sep			1560
Accounts Receivable General Ledger Account
Date	Explanation	Debit	Credit	Balance
1-Sep	Balance			10600

Answer 1

Accounts Receivable

Date	Explanation	Ref	Debit	Credit	Balance
Sept 1	Balance		$10,600
	Sales		$4,490
	Cash Received			$6,620
	Allowance for doubtful debts			$190
	Closing Balance				$8,280

Accounts Receivable Subsidiary Ledger:

Fowler

Date	Explanation	Ref	Debit	Credit	Balance
Sept 1	Balance		$1,800
	Sales		$1,240
	Cash Received			$1,290
	Closing Balance				$1,750

Sogard

Date	Explanation	Ref	Debit	Credit	Balance
Sept 1	Balance		$4,770
	Sales		$740
	Cash Received			$2,320
	Allowance for doubtful debts			$190
	Closing Balance				$3,000

Giambi

Date	Explanation	Ref	Debit	Credit	Balance
Sept 1	Balance		$0
	Sales		$1,350
	Cash Received			$280
	Closing Balance				$1,070

Andino

Date	Explanation	Ref	Debit	Credit	Balance
Sept 1	Balance		$2,470
	Cash Received			$1,630
	Closing Balance				$840

Hurley

Date Explanation Ref Debit Credit Balance Sept 1 Balance $1,560 Sales $1,160 Cash Received $1,100 Closing Balance $1,620