Cash Receipts Journal Accounts Recei' \begin{tabular}{ccc} Date & Account Credited & Ref. \\ Apr.1 & \\ \hline & & 301 \end{tabular} Apr. 4 Apr. 5 Apr. 8 Apr. 10 Apr.11 Apr. 11 Apr. 29 Sales Discounts Dr. 120 (101) (414) (112) Current Attempt in Progress Crane Company's chart of accounts includes the following selected accounts. On April 1, the accounts receivable ledger of Crane Company showed the following balances: Morrow $1,590, Rose $1,220, Jennings Co. $2,940, and Dent $2,100. The April transactions involving the receipt of cash were as follows. Apr. The owner, T. Crane, invested additional cash in the business $7,230. 1 4 Received check for payment of account from Dent less 2% cash discount. 5 Received payment in full for $940 from Jennings Co for invoice no. 307. 8 Made cash sales of merchandise totaling $7,230. The cost of the merchandise sold was $4,338. 10 Received payment in full for $565 from Morrow for invoice no. 309. 11 Received cash refund from a supplier for damaged merchandise $705. 23 Received payment in full for $1,200 from Jennings Co. for invoice no. 310 . 29 Received check for payment of account from Rose (no cash discount allowed). Cash Receipts Joumal CR1 Accounts Receivable ir. Cr. Sales Revenue Cr. Other Accounts Cr. Cost of Goods Sold Dr. Inventory Cr