Rowett and Sharrad uses sales, cash receipts and general journals in its accounting system. The firm also maintains an accounts receivable subsidiary ledger, which contained the following accounts on 31 August:

	S. White
	Date	Explanation	Post Ref	Debit	Credit	Balance
	1/8 13/8	Balance	CR5		3 210	4 670 1 460
	R. Riding
	Date	Explanation	Post Ref	Debit	Credit	Balance
	4/8 18/8 23/8		S7 S7 CR5	1800 1500	1320	1800 3300 1 980
	J. Bean
	Date	Explanation	Post Ref	Debit	Credit	Balance
	9/8 21/8		S7 CR5	3 420	1 300	3 420 2 120
	S. Lau
	Date	Explanation	Post Ref	Debit	Credit	Balance
	1/8 12/8 25/8	Balance	CR5 S7	780	1 520	3 450 1930 2710
	B. Beast
	Date	Explanation	Post Ref	Debit	Credit	Balance
	1/8 17/8 31/8	Balance	GJ5 CR6		2 320 1 780	4 100 1 780  —

Required

A. Prepare an Accounts Receivable Control account after all postings for the month of June have been made with the necessary posting references.

B. Explain how all the amounts which appear in the Accounts Receivable Control account were obtained.