QS $7-4($Algo$)$ Controlling accounts and subsidiary ledgers LO C$2$

Following is information from Fredrickson Company for its first month of business.

$\backslash$table$[[$Credit Sales,Stern Cash Collections$],[$January $19,$Stern Company Diaz Brothers,$ $7,000,$January $20,$Stern Company,,$3,500],[$January $23,,3,100,$January $28,$Diaz Brothers,,$3,100],[,,4,$January $31,$Rex Company,,$2,470]]$

Journalize the above transactions in the accounts receivable subsidiary ledger.

Journalize the accounts receivable balance listed in the general ledger at month's end.