R. Oriole Co. uses special journals and a general journal. The following transactions occurred during May 2022, May 1 2 3 14 16 22 R. Oriole invested $46,200 cash in the business. Sold merchandise to Lawrie Co. for $6,170 cash. The cost of the merchandise sold was $3,880. Purchased merchandise for $7,460 from J. Moskos using check no. 101. Paid salary to H. Rivera $605 by issuing check no. 102. Sold merchandise on account to K. Stanton for $970, terms n/30. The cost of the merchandise sold was $605. A check of $8,6%0 is received from M. Mangini in full for invoice 101; no discount given. Prepare a multiple-column cash receipts journal and record the transactions for May that should be journalized. (Record entries in the order presented in the problem statement.) R. ORIOLE CO. Cash Receipts Journal CR1 Sales Accounts Sales Other Cost of Goods Sold Cash Discounts Receivable Revenue Accounts Dr. Account Date Credited Ref. Dr. Dr. Cr. Cr. Cr. Inventory Cr. 2022 Owner's Capital 46200 i 46200 May 1 i May 2 6170 i i 6170 3880 M. Mangini 8690 8690 May 22 61060 i 8690 6170 46200 3880Prepare a multiple-column cash payments journal and record the transactions for May that should be journalized. (Record entries in the order presented in the problem statement.) R. ORIOLE CO. Cash Payments Journal CP1 CK. No. Account Debited Ref. Other Accounts Dr. Accounts Payable Dr. Inventory Cr. Cash Cr. Date 2022