Kozma Companys chart of accounts includes the following selected accounts.

101	Cash	401	Sales Revenue
112	Accounts Receivable	414	Sales Discounts
120	Inventory	505	Cost of Goods Sold
301	Owners Capital

On April 1, the accounts receivable ledger of Kozma Company showed the following balances: Morrow $1,600, Rose $1,220, Jennings Co. $2,900, and Dent $2,210. The April transactions involving the receipt of cash were as follows.

Apr. 1	The owner, T. Kozma, invested additional cash in the business $7,110.
4	Received check for payment of account from Dent less 2% cash discount.
5	Received check for $950in payment of invoice no. 307 from Jennings Co.
8	Made cash sales of merchandise totaling $7,285. The cost of the merchandise sold was $4,371.
10	Received check for $575in payment of invoice no. 309 from Morrow.
11	Received cash refund from a supplier for damaged merchandise $780.
23	Received check for $1,030in payment of invoice no. 310 from Jennings Co.
29	Received check for payment of account from Rose (no cash discount allowed).

Journalize the transactions above in a six-column cash receipts journal and cross-foot the journal