On September 1, the balance of the Accounts Receivable control account in the general ledger of Mac Company was $10,960. The customers' subsidiary ledger contained account balances as follows: Jana, $2,440; London, $2,640; Cavanaugh, $2,060; and Zhang, $3,820. At the end of September, the various journals contained the following information:

Sales journal: Sales to Zhang, $800; to Jana, $1,260; to Iman, $1,030; and to Cavanaugh, $1,100. The cost of each sale, respectively, was $480, $810, $620, and $660.

Cash receipts journal: Cash received from Cavanaugh, $1,310; from Zhang, $2,300; from Iman, $380; from London, $1,800; and from Jana, $1,240. General journal: A $190 sales allowance is granted to Zhang on September 30.

Instructions

(a) Set up control and subsidiary accounts, and enter the beginning balances.

(b) Post the various journals to the control and subsidiary accounts. Post the items as individual items or as totals, whichever would be the appropriate procedure. Use page 1 for each journal.

(c) Prepare a list of customers and prove the agreement of the control account with the subsidiary ledger at September 30?