Blossom Company's chart of accounts includes the following selected accounts. 101 Cash 401 112 Accounts Receivable 414 Sales Revenue Sales Discounts Cost of Goods Sold 120 Inventory 505 301 Owner's Capital On April 1, the accounts receivable ledger of Blossom Company showed the following balances: Morrow $ 1,540, Rose $ 1.210, Jennings Co. $ 2,890, and Dent $ 2,050. The April transactions involving the receipt of cash were as follows. Apr. 1 The owner, T. Blossom, invested additional cash in the business $7.240. 4 5 8 Received check for payment of account from Dent less 2% cash discount Received payment in full for $ 905 from Jennings Co for invoice no. 307. Made cash sales of merchandise totaling $7.210. The cost of the merchandise sold was $4,326. Received payment in full for $ 560 from Morrow for invoice no. 309. Received cash refund from a supplier for damaged merchandise $ 755. Received payment in full for $ 1.005 from Jennings Co. for invoice no. 310 10 11 23 29 Received check for payment of account from Rose (no cash discount allowed) 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.) General Ledger No. 112 Accounts Receivable Date Explanation Ref. Debit Credit Balance Balance CR1 Accounts Receivable Subsidiary Ledger Morrow Date Explanation Ref. Debit Credit Balance Balance CR1 Rose Date Explanation Ref. Debit Credit Balance Balance CRI Rose Date Explanation Ref. Debit Credit Balance Balance CR1 Jennings Co. Date Explanation Ref. Debit Credit Balance Balance CR1 CR1 Dent Date Explanation Ref. Debit Credit Balance Balance CRI