I need you to write the answer again. please write clearly, because I do not understand.

E7-3 On September 1 the balance of the Accounts Receivable control account in the general ledger of Seaver Company was $10,960. The customers' subsidiary ledger contained account balances as follows: Ruiz $1,440, Kingston $2,640, Bannister $2,060, Crampton $4,820 At the end of September the various journals contained the following information. Sales journal: Sales to Crampton $800; to Ruiz $1,260; to Iman $1,330; to Bannister $1,100. Cash receipts journal: Cash received from Bannister $1.310; from Crampton $2,300; from Iman $380, from Kingston $1,800; from Ruiz $1,240 General journal: An allowance is granted to Crampton $220 IT 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