From the following transactions for Andrew Co., journalize, record, post, and prepare a schedule of accounts receivable when appropriate. The accounts receivable subsidiary ledger and partial general ledger have been set up for you. All sales terms are 4/10, n/30.

201X

Oct. 1 Andrew Albright invested $3,200 in the business.

1 Sold merchandise on account to Greenfield Co., invoice no. 1, $800.

2 Sold merchandise on account to Robert Co., invoice no. 2, $920.

3 Cash sale, $210.

8 Issued credit memorandum no. 1 to Greenfield Co. for defective merchandise, $200.

10 Received check from Greenfield Co. for invoice no. 1, less returns and discount.

15 Cash sale, $420.

18 Sold merchandise on account to Greenfield Co., invoice no. 3, $700.