Kozma Company chart if accounts includes the following selected accounts:

101 Cash

112 Accounts Receivable

120 Inventories

301 Owners Capital

401 Sales Revenue

414 Sales Discounts

505 Cost of Goods Sold

On April 1^st the accounts receivable ledger of Kozma Company showed the following balances: Morrow 1550, Rose 1200, Jennings Co 2900, and Dent 2200. The April transactions involving the receipt of cash as follows :

April :

Apr. 1		The owner, T. Kozma, invested additional cash in the business $7,200.
4		Received check for payment of account from Dent less 2% cash discount.
5		Received check for $920 in payment of invoice no. 307 from Jennings Co.
8		Made cash sales of merchandise totaling $7,245. The cost of the merchandise sold was $4,347.
10		Received check for $600 in payment of invoice no. 309 from Morrow.
11		Received cash refund from a supplier for damaged merchandise $740.
23		Received check for $1,000 in payment of invoice no. 310 from Jennings Co.
29		Received check for payment of account from Rose.(No Cash Discounts Allowed)

Journalize the transactions above in a six-column cash receipts journal with columns for cash DR. sales discount DR. Accounts Receivable CR. Sales revenue CR. Other Accounts CR. AND cost of goods sold DR/ inventory CR. Foot and cross foot the journal.