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332 332 CHAPTER 9 Sales and Cash Receipts in a Perpetual Inventory System MyLabAccounting Problems Set A (40 min) L01,2 9A-1. Kate Collins has opened Fontina and Stuff, a wholesale grocery and cheese company The following transactions occurred in February Check Figure: Schedule of accounts receivable $4,490 2017 Feb. 1 Sold grocery merchandise to Fran Co. on account, $850, invoice no. 1. The cost of the merchandise was 5640. 4 Sold cheese merchandise to Groom Co, on account, $1,100, invoice no. 2. The cost of the merchandise was $825. 8 Sold grocery merchandise to Dutch Co. on account, $1,100, invoice no. 3. The cost of the merchandise was 5750. 10 Issued credit memorandum no. 1 to Fran Co. for $160 of grocery merchandise returned due to spoilage. The cost of the merchandise was $90. 15 Sold cheese merchandise to Groom Co, on account, $250, invoice no. 4. The cost of the merchandise was $180. 19 Sold grocery merchandise to Dutch Co. on account, $650, invoice no. 5. The cost of the merchandise was $475. 25 Sold cheese merchandise to Fran Co. on account, $700, invoice no. 6. The cost of the merchandise was $550. Required 1. Journalize the transactions. Beginning balances of Merchandise Inventory is $5,000 for grocery merchandise and $7,000 for cheese. 2. Record to the accounts receivable subsidiary ledger and post to the general ledger as appropriate 3. Prepare a schedule of accounts receivable for the end of February