From the general journal in Figure 9.16, record to the accounts receivable subsidiary ledger and post to the general ledger accounts as appropriate.

Figure 9.16,

General Journal for May 18 and 19 and Blank Accounts Receivable Subsidiary Ledger

General Journal Date 201X May 18 Accounts Receivable, Henry Co. Account Titles and Explanations PR Dr. 9 0 00 Sales 9000 Sold merchandise to Henry Co 19 Accounts Receivable, Lincoln Co 89000 Sales Sold merchandise to Lincoln Co ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER PARTIAL GENERAL LEDGER Henry Co. Accounts Receivable 112 Lincoln Co. Sales 411