Transactions related to revenue and cash receipts completed by Augusta Inc. during the month of March 20Y8 are as follows:
Mar. 2. Issued Invoice No. 512 to Santorini Co., $2,235.
4. Received cash from CMI Inc., on account, for $475.
8. Issued Invoice No. 513 to Gabriel Co., $520.
12. Issued Invoice No. 514 to Yarnell Inc., $1,985.
19. Received cash from Yarnell Inc., on account, $1,305.
20. Issued Invoice No. 515 to Electronic Central Inc., $455.
28. Received cash from Marshall Inc. for services provided, $380.
29. Received cash from Santorini Co. for Invoice No. 512 of March 2.
31. Received cash from McCleary Co. for services provided, $195.

Prepare a single-column revenue journal and a cash receipts journal to record these transactions. Use the following column headings for the cash receipts journal: Fees Earned Cr., Accounts Receivable Cr., and Cash Dr. Place a check mark (✓) in the Post. Ref. column to indicate when the accounts receivable subsidiary ledger should be posted.