Pharoah Company's chart of accounts includes the following selected accounts. 101 Cash 112 Accounts Receivable 120 301 Inventory Owner's Capital 401 414 505 Sales Revenue Sales Discounts Cost of Goods Sold

Pharoah Company's chart of accounts includes the following selected accounts. On April 1, the accounts receivable ledger of Pharoah Company showed the following balances: Morrow \$1,570, Rose \$1,220, Jennings Co. $2,900, and Dent $2,150. The April transactions involving the receipt of cash were as follows. Apr. The owner, T. Pharoah, invested additional cash in the business $7,220. 1 4 Received check for payment of account from Dent less 2% cash discount. 5 Received payment in full for $940 from Jennings Co for invoice no, 307. 8 Made cash sales of merchandise totaling $7,260. The cost of the merchandise sold was $4,356. 10 Received payment in full for $625 from Morrow for invoice no. 309. 11 Received cash refund from a supplier for damaged merchandise $715. 23 Received payment in full for $1,140 from Jennings C o. for invoice no, 310 , 29 Received check for payment of account from Rose (no cash discount allowed). 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 O decimal places, eg. 5,275.) Accounts Receiv Date Account Credited Ref. Cash Dr. Sales Discounts Dr. Cr. Ape. 1 Owner's Capital 301 Apr, 4 Dent Apr. 5 Jennings Co. Apr:B Apr. 10 Morrow Apr. 11 Inventory 120 Apr.23 Jennings Co. v Apr. 29 Rose. (101) (414) (112) Accounts Receivable Cr. Sales Revenue Cr. Other Accounts Cr. Cost of Goods Sold Dr. Inventory Cr. ] ] ] ] ] (112) (401) (x) (505)(120)