CASH RECEIPTS JOURNAL. Lowman Sales, a retailer of household appliances, records all cash receipts in a special journal that serves as the basis for the daily posting of cash receipts to the general ledger and as the basis for posting to various subsidiary ledgers. Lowman accepts outside-company credit cards and credit sales from a small number of customers; separate subsidiary ledgers are maintained for outside credit cards and credit customers. Lowman does not offer an in-house credit card. The following cash was received on March 10:

a) Received $450 on account from J. P. Dillard (customer account 289).

b) Received $4,722 on account from MasterCard (subsidiary account 92).

c) Received $465 from a cash customer.

d) Received $7,000 from Franklinton Bank in exchange for a 90-day note; notes payable is account 45 in the general ledger.

e) Received $710 from a cash customer.

f) Received $150 on account from Joseph S. Jones (customer account 111).

REQUIRED:
Adapt the format illustrated in Appendix 8-1 to prepare the cash receipts journal for March 10. ‘