All Co. uses a sales journal, purchases journal, cash receipts journal, cash payments journal, and general Journal. Journalize the following transactions that should be recorded in the cash receipts journal. Nov. 3 The company purchased $4,300 of merchandise on credit from Hart Co., terma n/20. 7 The company sold merchandise costing $1,135 to J. Than for $1,247 on credit, subject to a $25 sales discount if paid by the end of the month. 9 The company borrowed $2,600 cash by signing a note payable to the bank. 13 J. Ali, the owner, contributed $3,900 cash to the company. 18 The company sold merchandise coating $181 to B. Cox for $322 cash. 22 The company paid Hart Co. $4,300 cash for the merchandise purchased on November 3. 27 The company received $1,222 cash from J. Than in payment of the November 7 purchase. 30 The company paid salaries of $2,150 in cash. Date Account Credited CASH RECEIPTS JOURNAL Accounts Sales Discount Dr. Recolvable. Sales Cr. Cr. Cash Dr. Other Accounts Cr. Cost of Goods Sold Dr. Inventory Cr