Davidson, Inc. incurred the following transactions during the month of January. Record the appropriate ones in the Cash receipts journal.

	(a)	On January 3rd a one-year insurance policy was purchased for $2,400. The account number for Prepaid Insurance is 16.
	(b)	On January 5th Davidson received a payment on account from Pasher Industries of $625.
	(c)	On January 12th Davidson made sales on account of $3,500 and sales for cash of $2,300. The Fees Earned account number is 41.
	(d)	On January 26th Davidson received $1,250 in rent revenue from a tenant who leases a portion of their building. The Rent Revenue account number is 44.
	(e)	On January 29th Davidson received a payment on account from Gooden, Inc. for $2,000.

Cash Receipts Journal

Date	Account Credited	Other Account (Cr.)	Accounts Receivable (Cr.)	Cash (Dr.)
Jan 3rd				2,400
Jan 5th
Jan 12th
Jan 26th
Jan 29th