CASH RECEIPTS JOURNAL

Date Description Accounts Receivable Credit Sales Tax Payable Credit Sales

Credit Other Accounts Credit Other Accounts Amount Cash

Debit

Apr. $3,20$X$1$ M$.$ Daub $500500$

$9,20$X$1$ Cash refund Supplies $4545$

$15,20$X$1$ Cash sales $5355,800$ Cash Short or Over $86,343$

$18,20$X$1$ B$.$ Cobb $950950$

$20,20$X$1$ Collect note Notes Rec. $850$

P$.$ Stout Int. Income $57907$

$30,20$X$1$ Totals $1,4505355,8009608,745$