Ex 5-9 Revenue and cash receipts journals Transactions related to revenue and cash receipts completed by Augusta Inc. during the month of March 20Yg are as follows: Mar. 2. Issued Invoice No. 512 to Santorini Co., $2,135. 4. Received cash from CMI Inc., on account, for \$175. 8. Issued Invoice No. 513 to Gabriel Co., $520. 12. Issued Invoice No. 514 to Yarnell Inc, $1,985. 19. Received cash from Yarnell Inc, on account, $1,305. 20. Issued Invoice No, 515 to Electronic Central Inc., $455. 28. Received cash from Marshall Inc, for services provided, $380. 29. Received cash from Santorini Co. for Invoice No. 512 of March 2 . 31. Received cash from McCleary Co. for services provided, $195. repare a single-column revenue journal and a cash receipts journal to record hese transactions. Use the following column headings for the cash receipts journal: ees Earned Cr., Accounts Receivable Cr., and Cash Dr. Place a check mark () in the 5st. Ref. column to indicate when the accounts receivable subsidiary ledger should be 35+stc2 b. Question that is NOT in the book. What is the total impact to A/R from the transactions above? What is the amount of increase/decrease for the month