Blossom Company's chart of accounts includes the following selected accounts 101 Cash 401 Sales Revenge 112 Accounts Recevable 414 Sales Discounts 120 Inventory 505 Cost of Goods Sold 301 Owner's Capital 4 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. Bostom, invested additional cath in the business $7,240, Received check for payment of account from Dentless 2 cash discount 5 Received check for $905 in payment of invoice no. 307 from Jennings Co. Made cash sales of merchandise totaling $7.210. The cost of the merchandise sold was 54,326.00 10 Received check for $560 in payment of invoice no.309 from Morrow. 11 Received cash refund from a supplier for damaged merchandise $755 23 Received check for $1,005 in payment of invoice no. 310 from Jennings Co. 29 Received check for payment of account from Rose (no cash discount allowed) Cash Receipts Journal CRI Cost of Goods Sold Dr. Inventory Cr Date Account Credited Ref Cash Dr. Sales Discounts Dr. Sales Revenue Cr. Other Accounts r. Accounts Receivable Cr. 301 120 V (414) (101) (112) (401) DX0 (505X120)