R$.$ Sunland Ca$.$ uses special journals and a general journal. The following transactions occurred during May $2022.$

May R$.$ Sunland invested $$49,500$ cash in the business.

$2$ Sold merchandise to Lawrie Co$,$ for $$6,690$ cash. The cost of the merchandise sold was $$4,640.$

$3$ Purchased merchandise for $$6,920$ from J$.$ Moskos using check no$.101$

$14$ Paid salary to H$.$ Rivera $$640$ by issuing check no$.102.$

$16$ Sold merchandise on account to $K$ Stanton for $$890,$ terms $\frac{n}{30}.$ The cost of the merchandise sold was $$625.$

$22$ A check of $$8,980$ is received from M$,$ Mangini in full for invoice $101,$ no discount given.

$($a$)$

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.$)$