EA7. [ra 7.3 Record the following transactions in the cash receipts journal. Jun. 12 Your company received payment in full from jolie Inc. in the amount of $1,225 for merchandise purchased on june 4 for $1,250, invoice number #1032. Jolie Inc. was offered terms of 2/10,n/30. Record the payment. Jun. 15 Portman Inc. mailed you a check for $2500. The company paid for invoice \#1027, dated June 1 , in the amount of $2,500, terms offered 3/10,n/30. Jun. 17 Your company received a refund check (its check \#12440) from the State Power Company because you overpaid your electric bill. The check was in the amount of \$72. The Utility Expense account number is #450. Record receipt of the refund