Donahue Company uses both special journals and a general journal as described in this chapter. On June 30, after all monthly postings had been completed, the Accounts Receivable control account in the general ledger had a debit balance of   $291,150; the Accounts Payable control account had a credit balance of $87,005.
         The July transactions recorded in the special journals are summarized below. No entries affecting accounts receivable and accounts payable were recorded in the general journal for July.  

Instructions

1. What is the balance of the Accounts Receivable control account after the monthly postings on July 31?
   $

    

2. What is the balance of the Accounts Payable control account after the monthly postings on July 31?
   $

    

3. To what account(s) is the column total of $167,990 in the sales journal posted?
   Credit accounts receivable and debit sales in the general ledgerCredit sales and debit cash in the general ledgerCredit cash and debit sales in the general ledgerCredit sales and debit accounts receivable in the general ledger

    

4. To what account(s) is the accounts receivable column total of $137,870 in the cash receipts journal posted?
   Credit accounts receivable in the general ledgerDebit cash in the general ledgerCredit cash in the general ledgerDebit accounts receivable in the general ledger