On September 1, the balance of the Accounts Receivable control account in the general ledger of Stark Company was $10,960. The customers' subsidiary ledger contained account balances as follows: Zeyen $1,440, Milo $2,640, Baez $2,060 and Dey $4,820. At the end of September, the various journals contained the following information.

Sales journal: Sales to Dey $800; to Zeyen $1,260; to Guy $1,330; to Baez $1,260.

Cash receipts journal: Cash received from Baez $1,310; from Dey $2,300; from Guy $380; from Milo $1,800; from Zeyen $1,240.

General journal: An allowance is granted to Dey $185.

Instructions

(a) Set up control and subsidiary accounts and enter the beginning balances. Do not construct the journals.

(b) Post the various journals. Post the items as individual items or as totals, whichever would be the appropriate procedure. (No sales discounts given.)

(c) Prepare a schedule of accounts receivable and prove the agreement of the controlling account with the subsidiary ledger at September 30, 2017.