Oriole Company's 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 Owner's Capital On April 1, the accounts receivable ledger of Oriole Company showed the following balances: Morrow $1,510, Rose $1,160, Jennings Co. $2,870, and Dent $2,550. The April transactions involving the receipt of cash were as follows. Apr. 1 The owner, T. Oriole, invested additional cash in the business $7,200. $ 4 5 8 10 Received check for payment of account from Dent less 2% cash discount. . Received payment in full for $970 from Jennings Co for invoice no. 307. Made cash sales of merchandise totaling $7,200. The cost of the merchandise sold was $4,320. Received payment in full for $610 from Morrow for invoice no. 309. Received cash refund from a supplier for damaged merchandise $790. Received payment in full for $1.040 from Jennings Co. for invoice no. 310. Received check for payment of account from Rose (no cash discount allowed). . 11 23 29 (a) Journalize the transactions above in a six-column cash receipts journal and cross-foot the journal. (Record entries in the order displayed in the problem statement. Round answers to decimal places, eg. 5,275.) Cash Receipts Journal CR1 Date Account Credited Ref. Cash Dr. Sales Discounts Dr. Cost of Goods Sold Dr. Inventory Cr. Accounts Receivable Cr. Sales Revenue Cr. Other Accounts Cr. . 301 V (a) Journalize the transactions above in a six-column cash receipts journal and cross-foot the journal. (Record entries in the order displayed in the problem statement. Round answers to 0 decimal places, e.g. 5,275.) Cash Receipts Journal CR1 Cost of Goods Sold Dr. Inventory Cr. Date Account Credited Ref. Cash Dr. Sales Discounts Dr. Accounts Receivable Cr. Sales Revenue Cr. Other Accounts Cr. 301 >