Cathy Smythe, who trades as Cathy’s Corner, uses the following journals in her business: general, cash receipts, cash payments, sales and purchases. The control account for the accounts receivable in the general ledger at 1 June 2015 (with posting references omitted) is summarised below:

Accounts Receivable Control
2015 1/6 21/6 30/6			116 380 7 458 132 000			2015 9/6 18/6 26/6 30/6			7 436 748 7 458 96 800	(Promissory note due 18/10)

 Set out below are the only two subsidiary ledger accounts for receivables affected by general journal entries during June:

L. Jones						G. Lyons
Date	Post Ref.	Debit	Credit	Balance		Date	Post Ref.	Debit	Credit	Balance
2015 June  1 8 18	S5 J7	1 738	748	(748) 990 242		2015 June  1 9 22 26	J7 CP8 J7	7 458	7 436 7 458	7 436 — 7 458 —

Required

A. State the posting references for the entries on 30 June in the Accounts Receivable Control account.

B. How could the credit balance in the account of Jones have arisen?

C. Determine what the total of the schedule of accounts receivable should be on 30 June.

D  What transactions would have led to the debit in the account of Lyons on 22 June?

E.  Explain the transactions that would have led to the credit entries in the Accounts Receivable Control account on 9, 18 and 26 June.