Please Help me solve questions b and c exactly as they are set up in the picture. The first two times I've asked these questions the answers were confusing to me.

Carla Vista Company's chart of accounts includes the following selected accounts. Apr. The owner, T. Carla Vista, invested additional cash in the business $7,260. 1 4 Received check for payment of account from Dent less 2% cash discount. 5 Received payment in full for $875 from Jennings Co for invoice no. 307. 8 Made cash sales of merchandise totaling $7,260. The cost of the merchandise sold was $4,356. 10 Received payment in full for $620 from Morrow for invoice no. 309. 11 Received cash refund from a supplier for damaged merchandise $770. 23 Received payment in full for $1,085 from Jennings C. for invoice no. 310. 29 Received check for payment of account from Rose (no cash discount allowed). Your answer is correct. (c) Prove the agreement of the control account and subsidiary account balances. (Do not list those accounts that have zero ending balance.) Accounts receivable balance: Subsidiary account balances