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 5 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 intull 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) Prove the agreement of the control account and subsidiary account balances. (Do not list those accounts that have zero ending balance.) Accounts receivable balance: Subsidiary account balances: Morrow Jennings Co. UOMO Total ACCUENTOS TICCEIVEDIC Subsidiary Ledger Morrow Debit Credit Balance Date Explanation Ref. 1540 Balance Apr.1 : 980 560 CR1 Apr 10+ Rose Debit Credit Balance Date Explanation Ref. 1210 Apr. 1 Balance CR1 1210 Apr. 29 Jennings Co. Explanation Ref. Credit Debit Date Balance 2890 Apr 1 Balance 1985 905 CR1 Apr. s CR1 Apr 23 : 1005 980