From the general journal in Figure 9.15, record to the accounts receivable subsidiary ledger and post to the general ledger accounts as appropriate.

Figure 9.15,

General Journal Date 201X Sept. 18 Account Titles and Explanations PR Dr Cr Accounts Receivable, Twilight Co. 64000 Sales 64 0 00 Sold merchandise to Twilight Co 19 Accounts Receivable, Falcon Co. 85000 Sales 85000 Sold merchandise to Falcon Co. ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER PARTIAL GENERAL LEDGER Twilight Co. Accounts Receivable 112 Falcon Co. Sales 411