Products uses both special journals and a general journal as described in this chapter. Simon also posts customers’ accounts in the accounts receivable subsidiary ledger. The postings for the most recent month are included in the subsidiary T accounts below.

Tam

Bal.

340

250

200

Sean

Bal.

–0–

145

145

Doctor

Bal.

150

150

240

Maher

Bal.

120

120

190

150

Instructions

Determine the correct amount of the end of month posting from the sales journal to the Accounts Receivable control account.