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- Function: SUM; Formula: Subtract; Cell Referencing 5 Student Work Area Required: Provide input into cells shaded in yellow in this template Use mathematical formulas with cell references to the Problem area or work area as indicated Use the SUM function with cell references to add amounts 3 Using Excel to identify Accounts Receivable Subsidiary Ledger Balances PROBLEM 6 The following is information related to Gantner Company for its first 7 month of operations Identity the balances that appear in the accounts & receivable subsidiary ledger and the accounts receivable balance that 9 appears in the general ledger at the end of January 10 Credit Sales Jan. 7 Austin Co $ 10,000 15 Diaz Co 8,000 23 Noble Co 9,000 Identify the balances that appear in the accounts receivable subsidiary ledger and the accounts receivable balance that appears in the general ledger at the end of January 11 12 13 14 15 General Ledger Accounts Receivable Debit Credit 16 Date Ref Balance Cash Collections Jan, 17 Austin Co $ 7.000 24 Diaz Co 4,000 29 Noble Co 9,000 Accounts Receivable Subsidiary Ledger Austin Co Date Ref. Debit Credit Balance 17 18 19 20 21 22 za 24 25 26 27 20 20 30 31 12 73 34 15 36 37 Date Ret Diaz Co Debit Credit Balance Date Ref Noble Co Debit Credit Balance