On July 31, Orwell Co. has $448,800 of accounts receivable.

1. Prepare journal entries to record the following selected August transactions. The company uses the perpetual inventory system.

2. Also prepare any footnotes to the August 31 financial statements that result from these

transactions.

3. Calculate the balance in the Accounts Receivable account as of August 10.








2. Orwell should include the following note with its statements:

Accounts receivable of $65,000 are pledged as security for a $50,000 note payable.

3. Accounts receivable balance: $233,600

Business

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