Lewis Company's chart of accounts includes the following selected accounts.

101		Cash		401	Sales
112		Accounts Receivable		414	Discount Allowed
120		Inventory		505	Cost of Sales
301		J. Lewis, Capital

On 1 June the accounts receivable ledger of Lewis Company showed the following balances: Bernard & Son $3 500, Festa Company $1 900, Grima Bros. $1 600, and Massis Company $1 300. The June transactions involving the receipt of cash were as follows.

June 1		The owner, J. Lewis, invested additional cash in the business $10 000.
3		Received cheque in full from Massis Company less 2% cash discount.
6		Received cheque in full from Festa Company less 2% cash discount.
7		Made cash sales of inventory totalling $6 135. The cost of the inventory sold was $4 090.
9		Received cheque in full from Bernard & Son less 2% cash discount.
11		Received cash refund from a supplier for damaged merchandise $320.
15		Made cash sales of inventory totalling $4 800. The cost of the inventory sold was $3 200.
20		Received cheque in full from Grima Bros. $1 600.

Instructions (a) Journalise the transactions above in a six-column cash receipts journal with columns for Cash Dr., Discounts Allowed Dr., Accounts Receivable Cr., Sales Cr., Other Accounts Cr., and Cost of Sales Dr./Inventory Cr. Foot and crossfoot the journal.

(b) Insert the beginning balances in the Accounts Receivable control and subsidiary accounts, and post the June transactions to these accounts.