Moeder Co. uses a sales journal, a purchases journal, a cash receipts journal, a cash disbursements journal, and a general journal. The following transactions occur in the month of November. Nov. 3 Purchased $3,100 of merchandise on credit from Hargrave Co., terms n/20. Nor. 7 Sold merchandise costing $840 on credit to J. York for $900, subject to a $18 sales discount if paid by the end of the month. Nov 9 Borrowed $2,750 cash by signing a note payable to the bank. Nov 13 J. Emling, the owner, contributed $4,000 cash to the company. Nov 18 Sold merchandise costing $130 to B. Box for $230 cash. Nov 22 Paid Hargrave Co. $3,100 cash for the merchandise purchased on November 3. Nov 27 Received $882 cash from J. York in payment of the November 7 purchase. Nov 30 Paid salaries of $1,600 in cash. Prepare headings for a cash receipts journal like and Journalize the Novembertransactions that should be recorded in the cash receipts journal