10)Posting to the accounts receivable ledger.

1. Write the date, 3, in the Date column of the account.
2. Write the journal page number, 21, in the Post. Ref. column of the account.
3. Write the debit amount, $864.96, in the Debit column of the account for Children's Paradise.
4. Add the amount in the Debit column to the previous balance in the Debit Balance column ($318.00 + $1,182.96). Write the new account balance, $1,182.96, in the Debit Balance column.
5. Write the customer number, 120, in the Post. Ref. column of the journal. The customer number shows that the posting for this entry is complete