Bafana Sales and Service received these amounts during July 20x4:

1 From receivable, A. French, R1 080.

3 From receivable, L. Gandhi, R2 190.

4 Cash for services rendered, R1 881.

7 From receivable, S. Mandala, R970.

10 Cash for goods sold, R2 553.60.

15 From receivable, F. Nightingale, after allowing 5% settlement discount, R2 375. The receivable was recorded net of the discount.

20 Cash for goods sold and services rendered, R5 745.60.

A third of the amount received was for services rendered.

24 From receivable, W. Sisu, R3 120.

31 Cash for goods sold, R798.

Additional information:

• Both sales and services are subject to VAT.

• Where applicable, amounts include VAT at 14%. Goods are sold at cost plus 40%.

• The perpetual inventory system is used.

You are required to:

Record the transactions in the cash receipts journal of Bafana Sales and Service for July 20x4.