Steinway Technical Services Inc. was established on June 15, 2010. The clients for whom Steinway provided technical services during the remainder of June are listed below. 

These clients pay Steinway the amount indicated plus a 5% sales tax.

June 16. Issued Invoice No. 1 to A. Sommerfeld for $360 plus tax on account.

19. Issued Invoice No. 2 to R. Mendoza for $160 plus tax.

21. Issued Invoice No. 3 to J. Knight for $80 plus tax.

22. Issued Invoice No. 4 to D. Jeffries for $140 plus tax.

24. Provided services to K. Sallinger, in exchange for office supplies having a value of $100, plus tax.

26. Issued Invoice No. 5 to J. Knight for $260 plus tax.

28. Issued Invoice No. 6 to R. Mendoza for $60 plus tax.

a. Journalize the transactions for June, using a three-column revenue journal and a two-column general journal. Post the customer accounts in the accounts receivable subsidiary ledger, and insert the balance immediately after recording each entry. 

b. Post the general journal and the revenue journal to the following general ledger accounts, inserting account balances only after the last postings:

12        Accounts Receivable

14        Office Supplies

22        Sales Tax Payable

41        Fees Earned

c. 1. What is the sum of the balances in the accounts receivable subsidiary ledger at June 30?

2. What is the balance of the controlling account at June 30?