On December 1, the Accounts Receivable Control Account Balance in the General

On December 1, the accounts receivable control account balance in the general ledger of the Titus Company was $9,000. The accounts receivable subsidiary ledger contained the following detailed customer balances: Alba $1,500, Cole $2,100, Emley $2,600, and Hill $2,800. The following information is available from the company's special journals for the month of December:
Cash Receipts Journal: Cash received from Emley $1,900, from Alba $1,600, from Sears $1,700, and from Cole $1,800.
Sales Journal: Sales to Sears $4,300, to Emley $1,700, to Alba $2,300, and to Hill $2,400.
Additionally, Emley returned defective merchandise for credit for $900. Alba returned defective merchandise for $600 which he had purchased for cash.
Instructions
(a) Using T-accounts for Accounts Receivable Control and the detail customer accounts, post the activity for the month of December.
(b) Reconcile the accounts receivable control account with the subsidiary ledger by preparing a detail list of customer balances at December 31.