Cash Receipts Journal CRI Cast of Goods Sold Dr. Inventory Cr. Other Accounts Cr. Accounts Receivable Cr. Sales Revenue Cr. Date Account Credited Ref. Cash Dr. Sales Discounts Dr. 7240 301 Owner's Capital 7240 Apr 41 Dent 2009 2050 E 905 905 An Jenningsco E 4326 7210 7210 ADIB E Morrow 560 560 (Apr 10 . 755 120 755 Apr 11 Inventory 1005 1005 Apr 23 Jennings Co DO 1210 1210 7995 20094 6326 41 7210 5230 (112) X (101) (401) (505)(120) 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 $1,840, Rode $1.210, Jennings Co. $2,890, and Dant $2,050. The April transactions involving the receipt of cash were as follows: Apr. 1 The owner, Blossom, invested additional cash in the business 57,240 Received check for payment of account from Dent les 2 cash discount 5 Received check for S905 in payment of invoice no. 307 from Jennings Co. Made cash sales of merchandise totaling $7,210. The cost of the marchandise sold was 54,326.00 10 Received check for $560 in payment of invoice no 309 from Morrow. Received cash refund from a supplier for damaged marchandise 5755, 23 Received check for $1,005 in payment of invoice no. 310 from Jennings Co. Received check for payment of account from Rose (no cash discount allowed) 4 8 11 29 General Ledger Accounts Receivable Date Explanation Ref. Debit No. 112 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 CR1 Tonningsco Jennings Co. Date Explanation Ref. Debit Credit Balance Balance V > CR1 CR1 Dent Date Explanation Ref. Debit Credit Balance Balance CR1