Oriole Company's chart of accounts includes the following selected accounts 401 Sales Revenue 101 Casth 112 Accounts Receivable 414 Sales Discounts 120 Inventory 301 Owner's Capital 505 Cost of Goods Sold following balances: Morrow $1,590, Rose $1,240, On Aprit 1, the accounts receivable ledger of Oriole Company showed the Jennings Co. $2,940, and Dent $2,200. The April transactions involving the receipt of cash were as follows The owner, T. Oriole, invested additional cash in the business $7,210 4 Received check for payment of account from Dent less 2% cash discount. 5 Received check for $900 in payment of invoice no. 307 from Jennings Co 8 Made cash sales of merchandise totaling s Apr. 1 7,210. The cost of the merchandise sold was $4,326.00 10 Received check for $585 in payment of invoice no. 309 from Morrow 11 Received cash refund from a supplier for damaged merchandise $775 23 Received check for $1,000 in payment of invoice no. 310 from Jennings Co. 29 Received check for payment of account from Rose (no cash discount allowed) Joumalize the transactions above in a six-column cash receipts journal and cross-foot the journal. (Record entries in the displayed in the problem statement. Round answers to O decimal places, e.g. 5,275.) Cash Receipts Journal Cost of Goods Sold Dr. Other Revenue Cr. Accounts Cr. Inventory Cr Sales Sales Cr. Date Account Credited Ref. Cash Dr.Discounts Dr 301 v 120 (101) (414) (112) (401) (505%120) Insert the beginning balances in the Accounts Receivable control and subsidiary accounts, and post the April transactions to these accounts. (Post entrios in the order of entries presented in the previous part.) General Ledger Accounts Receivable No. 112 Date Explanation Ref. Debit Credit Balance Balance