Blossom Company's chart of accounts includes the following selected accounts. 101 Cash. 401 Sales Revenue 112 Accounts Receivable 414 Sales Discounts 120 Inventory 505 Cost of Goods Sold 301 Owner's Capital On April 1, the accounts receivable ledger of Blossom Company showed the following balances: Morrow $1,500, Rose $1,200, Jennings Co. $2,850, and Dent $2,000. The April transactions involving the receipt of cash were as follows. Apr. The owner, T. Blossom, invested additional cash in the business $7.100. 1 4 Received check for payment of account from Dent less 2% cash discount. 5 Received payment in full for $870 from Jennings Co for invoice no. 307. 8 Made cash sales of merchandise totaling $7,200. The cost of the merchandise sold was $4,320. 10 Received payment in full for $550 from Morrow for invoice no. 309. Journalize the transactions above in a six-column cash receipts journal and cross-foot the journal. (Record entries in the order displayed in the problem statement. Round answers to O decimal places, e.g. 5,275.) Date Account Credited Ref. Cash Dr. Apr. 11 Owner's Capital 301 Apr. 4 Dent Apr. 5 Jennings Co. Apr. 8: Apr. 10 Morrow Apr. 11: Inventory Apr. 23: Jennings Co. Cash Receipts Jo Sales Discounts Dr. Accounts Recei 7100 1960 870 7200 550 120 690 p 1200 ript Apr. 29 Rose : 1200 b) Insert the beginning balances in the Accounts Receivable control and subsidiary accounts, and post the April transactions to these accounts. (Post entries in the order of entries presented in the previous part.) Accounts Receivable General Ledger Date Explanation Ref. Debit Balance Morrow CR1 Accounts Receivable Subsidiary Ledger Date Explanation Ref. Debit Balance CR1 Rose No. 112 Credit Balance Credit Balance Date Explanation Ref. Debit Credit Balance