The revenue journal for sapling consulting inc. follows. the accounts receivable controlling account has a july 1, 20y2, balance of $695 consisting of an amount due from aladdin co. there were no collections during july. revenue journal page 12 date invoice no. account debited post. ref. accounts rec. dr. fees earned cr. 20y2 july 4 355 clearmark co. 1,690 july 9 356 life star inc. 2,785 july 18 357 aladdin co. 1,285 july 22 359 clearmark co. 2,285 july 31 8,045 the t accounts for the accounts receivable customer accounts are set up below.