Presented below is information related to Gantner Company for its first month of operations. Identify the balances that appear in the accounts receivable subsidiary ledger and the accounts receivable balance that appears in the general ledger at the end of January.

Credit Sales

Cash Collections

Jan. 7

Austin Co.

$10,000

Jan. 17

Austin Co.

$7,000

15

Diaz Co.

8,000

24

Diaz Co.

4,000

23

Noble Co.

9,000

29

Noble Co.

9,000