On September 1, the balance of the Accounts Receivable control account in the general ledger of Joss Whedon Company was $10,960. The customers’ subsidiary ledger contained account balances as follows: Gareth $1,440, Gillum $2,640, Minear $2,060, Edlund $4,820. At the end of September, the various journals contained the following information.

Sales journal: Sales to Edlund $800; to Gareth $1,260; to Molina $1,330; to Minear $1,100.
Cash receipts journal: Cash received from Minear $1,310; from Edlund $2,300; from Molina $380; from Gillum $1,800; from Gareth $1,240.
General journal: An allowance is granted to Edlund $220.

Instructions
  (a) Set up control and subsidiary accounts and enter the beginning balances. Do not construct the journals.
  (b) Post the various journals. Post the items as individual items or as totals, whichever would be the appropriate procedure. (No sales discounts given.)
  (c) Prepare a list of customers and prove the agreement of the controlling account with the subsidiary ledger at September 30, 2012.