Wildhorse Company started January with $11,200 in its Accounts Receivable account. It has 3 customer accounts in its subsidiary ledger: Boder at $4,100, Cuddyer at $2,600, and Frece. During January, Wildhorse had receivable-related transactions that would impact the balances of the customer accounts. The balances of the individual customer accounts need to be calculated at the end of January.