Hamels Products uses both special journals and a general journal as described in this chapter. Hamels also posts customers' accounts in the accounts receivable subsidiary ledger. The postings for the most recent month are included in the subsidiary T accounts below. 
Instructions
Determine the correct amount of the end-of-month posting from the sales journal to the Accounts Receivable control account.
Definitions:
Free Association
A psychoanalytic process in which a patient says whatever comes to mind without censorship, used to explore the unconscious.
Insight
The capacity to gain an accurate and deep intuitive understanding of a person or thing, often resulting in the abrupt resolution of a problem.
Resistance
The act of opposing or fighting against something, which can be physical, psychological, or symbolic in nature.
Psychoanalytic Interpretation
An approach in psychology that seeks to understand the underlying psychological meanings and motivations behind behaviors and thoughts.
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