Computer Supplies Ltd chart of accounts includes the following selected accounts. 101 Cash 401 Sales 112 Accounts receivable 414 Discount allowed 120 Inventory 505 Cost of sales 301 Selma Wiggle, capital 0n 1 April the accounts receivable ledger of Computer Supplies Ltd showed the following balances: East PC Ltd $4650, Ofce Supplies Ltd $3600, PC West Ltd $8700, and Computers for U Ltd $5100. The April transactions involving the receipt of cash were as follows. Apr. 1 The owner, Selma Wiggle, invested additional cash in the business $1 8 000. 4 Received cheque for payment of account from Computers for U Ltd less 2% cash discount. 5 Received cheque for $1860 in payment of invoice no. 30? from PC West Ltd. 8 Made cash sales of inventory totalling $21 736. The cost of the inventory sold was $13 040. 1 0 Received cheque for $2400 in payment of invoice no. 309 from East PC Ltd. 11 Received cash refund from a supplier for damaged inventory returned $1650. 23 Received cheque for $4500 in payment of invoice no. 310 from PC West Ltd. 29 Received cheque for payment of account from Ofce Supplies Ltd. Required (a) Journalise the transactions above in a sixcolumn cash receipts journal with columns for Cash Dr, Discount allowed Dr, Accounts receivable Cr, Sales Cr, Other accounts Cr, and Cost of sales Drllnventory Cr. Total and cross-foot the journal. (b) Enter the beginning balances in the accounts receivable control and subsidiary accounts, and post the April transactions to these accounts. (c) Check that the control account and subsidiary account balances agree