Model Trains Enthusiasts Shop’s sales and cash receipts journals for the month of April are presented below. The accounts receivable subsidiary ledger is reconciled with the general ledger account each month. On 1 April, the subsidiary ledger had four accounts: A. Tilden — $430; L. Tran — $520; N. Summers — $630; T. Schmidt — $450.

	Sales Journal					Cash Receipts Journal
	Date	Invoice	Account	Amount		Date	Account	Cash	Accounts Receivable
	1/4 6/4 7/4 18/4 27/4	1407 1408 1409 1410 1411	J. Wayne A. Tilden L. Tran N. Summers B. Pham	340 200 320 180 290
						4/4 12/4 24/4 26/4	A. Tilden L. Tran N. Summers T. Schmidt	220 420 320 460	220 420 320 460

Required

A. Establish a T account for each customer’s account in the subsidiary ledger and an Accounts Receivable Control account. Post the amounts to the accounts receivable subsidiary ledger and the general ledger using the information in the journals shown.

B. Prepare a schedule of the accounts in the subsidiary ledger and compare its total to the balance in the control account.