If the individual subsidiary ledger accounts contained the following data:.
Cadence Company, Vendor, $200, credit balance
Franklin Enterprises, Customer , $750, debit balance
Marcelo Construction, Client, $125, debit balance
Peyton Supplies, Supplier, $375, credit balance
The accounts receivable (A/R) control account and the accounts payable (A/P) control account balances would be:.
A/R, $875; A/P, $575
A/R, $750; A/P, $700
A/R, $1,375; A/P, $375
A/R, $525; A/P, $175

A/R, $875; A/P, $575

Explanation:

The accounts receivable account is the account that records the amount from clients/customers. It is an asset account. The account payable is a liability account used to record amounts payable to vendors.

As such,

Accounts receivable (A/R) control account balance = $750 + $125  = $875

Accounts payable (A/P) control account balance = $200 + $375 = $575

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