Refer to the information contained in CDE4, above. During May 2023, Karen’s Delivery Service deposited four cheques as follows.
May 

5 Karen Good wrote a personal cheque for $10,000 and deposited it in the company bank account. This is an investment by the owner.
12 Deposited a cheque from Francine Company, paying invoice No. 801, taking discount.
20 Deposited a cheque from Charlize Company, paying invoice No. 803, taking discount.
27 Deposited a cheque from Joshua Enterprises, paying invoice No. 802.

Enter each deposit into a cash receipts journal. No need to record to individual customer accounts or to the general ledger accounts, but please insert the correct general ledger account numbers in the appropriate places as if the posting were done. Karen’s Owner’s Equity account number is 3000. The Sales Discounts account number is 4500. The Bank account number is 1000. The Accounts Receivable account number is 1200.