Karen Hunt operates Hunt's Audio-Video Store. The books include a general journal, general ledger, and accounts receivable ledger. The following transactions related to sales on account and cash receipts occurred during April 20--: 

 Hunt had the following general ledger account balances as of April 1:

 Hunt also had the following accounts receivable ledger account balances as of April 1: 

Open general ledger accounts and three-column accounts receivable ledger accounts for Hunt's Audio-Video Store as of April 1, 20--. Enter the April 1 balance in each of the accounts.
 

To open the general ledger account, the first step is to enter the account name and account number. The next step is to enter the date of the beginning balance is entered in the date column. The general ledger balances as of April 1, 20-- is entered in the appropriate column which is either the debit or credit side. The following accounts are entered in the ledger: cash with a debit balance of $5,000; accounts receivable with a debit balance of $1,208.63; sales tax payable with a debit balance of $72.52; sales with a credit balance of $8,241.49; sales returns and allowances with a debit balance of $168.43; and bank credit card expense with a debit balance of $215.

Under the posting reference, a check mark is placed to indicate that the beginning balances have been posted. The amounts are forwarded to the balance column to reflect the general ledger balance on April 1, 20--.

To set up the accounts receivable ledger, the first step is to enter the account name and account number. The next step is to enter the date of the beginning balance is entered in the date column. The individual account balances as of April 1, 20-- is entered in the debit side. A check mark is placed to indicate that the beginning balance have been posted.