Next complete page 5 of the cash receipts journal. Enter the transactions and total the journal. (If a box is not used in the journal leave the box empty, do not select any information and do not enter a zero. Abbreviation used: Rec= Receivable, Rev: Revenue, Accts-Accounts. Inv.-Inventory) Cash Receipts Journal Post. Accounts Sales Other Cost of Goods Sold DR Date A Account Credited Ref. Cash DR Rec. CRRev. CR Accts CR Merchandise Inv. CR 2018 May May 31 Totals