Entertainment Inc. is a retail store that rents movies and sells music CDs over the Internet. The firms cash receipts for February and the general ledger accounts used to record these transactions are shown below. GENERAL LEDGER ACCOUNTS

101	Cash	$	5,060	Dr.		401	Sales
109	Notes Receivable		900	Dr.		491	Interest Income
111	Accounts Receivable		4,125	Dr.		620	Cash Short or Over
129	Supplies		710	Dr.
231	Sales Tax Payable		345	Cr.
301	Jason Wilson, Capital		35,000	Cr.

DATE			TRANSACTIONS
Feb.	3		Received $600 from Danielle Pelzel, a credit customer, on account.
	5		Received a cash refund of $130 for damaged supplies.
	7		Had cash sales of $5,800 plus sales tax of $464 during the first week of February; there was a cash shortage of $70.
	9		Jason Wilson, the owner, invested an additional $16,000 cash in the business.
	12		Received $480 from Kyela Jones, a credit customer, in payment of her account.
	14		Had cash sales of $4,550 plus sales tax of $364 during the second week of February; there was an overage of $38.
	16		Received $550 from Sadie Nelson, a credit customer, to apply toward her account.
	19		Received a check from Ketura Pittman to pay her $900 promissory note plus interest of $36.
	21		Had cash sales of $5,050 plus sales tax of $404 during the third week of February.
	25		Alfred Herron, a credit customer, sent a check for $680 to pay the balance he owes.
	28		Had cash sales of $5,100 plus sales tax of $408 during the fourth week of February; there was a cash shortage of $46.

Required:

Open the general ledger accounts and enter the balances as of February 1, 2019.

Record the transactions in a cash receipts journal.

Post the individual entries from the Other Accounts Credit section of the cash receipts journal to the proper general ledger accounts.

Total, prove, and rule the cash receipts journal as of February 28, 2019.

Post the column totals from the cash receipts journal to the proper general ledger accounts.

Analyze: What total accounts receivable were collected in February?