Reproduced below from Farthington Supply's accounting records is the Accounts Receivable Subledger along with selected General Ledger accounts.

During the year 2014, there were no recoveries of accounts previously written off. Only one account, that of PDQ Servicing, was identified as being uncollectible on July 15, 2014. On January 4, 2014, Farthington issued a $7,000 credit memo to Lomas Industries regarding damaged goods returned.
Required
Analyzing the accounts, determine the following amounts:
a. The December 31, 2013, balance in Lomas Industries' account.
b. The January 7, 2014, collection from Lomas Industries.
c. The December 31, 2014, balance in the Accounts Receivable controlling account.
d. The November 15, 2014, transaction in Jen Star Company's account.
e. Collections during 2014.
f. Credit sales during 2014.
g. Adjusting entry on December 31, 2014, to estimate uncollectible accounts based on a rate of 2.5% of outstanding receivables.
h. The December 31, 2014, balance in the Allowance for Doubtful Accounts.
i. Show how accounts receivable should appear on the balance sheet on December 31, 2014.
Analysis Component:
Why does Farthington maintain an Accounts Receivable Sub ledger? What other sub ledgers might the company be using and why?

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General Ledger Accounts Receivable Allowance for Doubtful Accounts Dec. 31/13 Balance 158,50 Dec. 31/13 Balance 200 0 7,000 an. 4/14 ?7 Collections uly 1/4 14,000 Credit sales in 2014 ??7? in 2014 14,000 July 15/14 7?7? Dec. 31/14 7?? Dec. 31/14 Dec, 31/14 Balance 72? Balance Accounts Recelvable Subledger JenStar Company Indigo Developments Dec. 31/13 Balance Dec. 31/13 Balance Mar. 1/14 Nov. 28/14 Dec. 2/14 Dec. 31/14 Balance 48,000 48,000 . 20/14 7,000 7,000 Mar. 20/14 39,000 4,000 Nov. 15/14 Dec. 31/14 Balance 04,000 43,000 Lomas Industries PDQ Servicing Dec. 31/13 Balance Dec. 31/13 Balance ??7? 14,000 7,000 an, 4/14 ?7?? an, 7/14 May 5/14 14,000 July 15/14 Apr. 21/14 Dec. 7/14 Dec. 31/14 Balance 52,000 21,000 52,000 Dec. 31/14 Balance 21,000 -0