Information related to Runner Limited is presented below for its first month of operations. Credit Sales Cash Collections Jan. 7 Chiu Corp. $1,720 Jan. 17 Chiu Corp. $640 15 Elbaz Inc. 6,240 24 Elbaz Inc. 1,800 23 Lewis Corp. 3,450 29 Lewis Corp. 3,450 Post the above transactions individually to the accounts receivable subsidiary ledger for each customer, and in summary form at the end of the month to the Accounts Receivable control account in the general ledger. (If the ending balance is O enter that amount on the normal balance side for accounts receivable.) Accounts Receivable Subsidiary Ledger Jan. 7 Jan. 31 Jan. 15 > Jan. 31 Jan. 23 Jan. 31 Chiu Corp Jan. 17 Jan. 24 Lewis Corp Jan. 23 General Ledger Control Account Accounts Receivable Jan. 23 < >