Presented on the next page is information related to Varberg 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

Brown Co.

$8,000

Jan. 17

Brown Co.

$7,000

15

Ford Co.

6,000

24

Ford Co.

5,000

23

Jones Co.

9,000

29

Jones Co.

9,000