Revenue and cash receipts journals; accounts receivable subsidiary and general ledgers

Transactions related to revenue and cash receipts completed by Crowne Business Services Co. during the period April 230 are as follows:

Apr. 2.		Issued Invoice No. 793 to Ohr Co., $4,950.
Apr. 5.		Received cash from Mendez Co. for the balance owed on its account.
Apr. 6.		Issued Invoice No. 794 to Pinecrest Co., $1,780.
Apr. 13.		Issued Invoice No. 795 to Shilo Co., $2,650.
		Post revenue and collections to the accounts receivable subsidiary ledger.
Apr. 15.		Received cash from Pinecrest Co. for the balance owed on April 1.
Apr. 16.		Issued Invoice No. 796 to Pinecrest Co., $5,540. Post revenue and collections to the accounts receivable subsidiary ledger.
Apr. 19.		Received cash from Ohr Co. for the balance due on invoice of April 2.
Apr. 20.		Received cash from Pinecrest Co. for balance due on invoice of April 6.
Apr. 22.		Issued Invoice No. 797 to Mendez Co., $7,300.
Apr. 25.		Received $2,020 note receivable in partial settlement of the balance due on the Shilo Co. account.
Apr. 30.		Received cash from fees earned, $12,460. Post revenue and collections to the accounts receivable subsidiary ledger.

Required:

1. Insert the following balances in the general ledger as of April 1:

11	Cash	$11,340
12	Accounts Receivable	13,810
14	Notes Receivable	6,010
41	Fees Earned	-

After completing the recording of the transactions in the journals in part 3, total each of the columns of the special journals, and post the individual entries and totals to the general ledger. Insert account balances after the last posting. When posting to the general ledger, post in chronological order. However, if there is more than one entry on the same date, be sure to post transactions from the revenue journal before posting transactions from the cash receipts journal.

If an amount box does not require an entry, leave it blank. In CNOW, Journal pages begin with J, Cash Receipts begin with CR and Revenue Journal begins with R. For example Journal/ Cash Receipts/ Revenue Journal, page 1/36/40 respectively. POST. REF. is simply J1, CR36, and R40.

GENERAL LEDGER
Date	Item	Post. Ref.	Debit	Credit	Balance Dr.	Balance Cr.
Account: Cash # 11
Apr. 1	Balance		fill in the blank 1	fill in the blank 2	fill in the blank 3	fill in the blank 4
Apr. 2Apr. 25Apr. 26Apr. 27Apr. 30Apr. 30		fill in the blank 6	fill in the blank 7	fill in the blank 8	fill in the blank 9	fill in the blank 10
Account: Accounts Receivable # 12
Apr. 1	Balance		fill in the blank 11	fill in the blank 12	fill in the blank 13	fill in the blank 14
Apr. 2Apr. 25Apr. 26Apr. 27Apr. 30Apr. 25		fill in the blank 16	fill in the blank 17	fill in the blank 18	fill in the blank 19	fill in the blank 20
Apr. 2Apr. 25Apr. 26Apr. 27Apr. 30Apr. 30		fill in the blank 22	fill in the blank 23	fill in the blank 24	fill in the blank 25	fill in the blank 26
Apr. 2Apr. 25Apr. 26Apr. 27Apr. 30Apr. 30		fill in the blank 28	fill in the blank 29	fill in the blank 30	fill in the blank 31	fill in the blank 32
Account: Notes Receivable # 14
Apr. 1	Balance		fill in the blank 33	fill in the blank 34	fill in the blank 35	fill in the blank 36
Apr. 2Apr. 25Apr. 26Apr. 27Apr. 30Apr. 25		fill in the blank 38	fill in the blank 39	fill in the blank 40	fill in the blank 41	fill in the blank 42
Account: Fees Earned # 41
Apr. 2Apr. 25Apr. 26Apr. 27Apr. 30Apr. 30		fill in the blank 44	fill in the blank 45	fill in the blank 46	fill in the blank 47	fill in the blank 48
Apr. 2Apr. 25Apr. 26Apr. 27Apr. 30Apr. 30		fill in the blank 50	fill in the blank 51	fill in the blank 52	fill in the blank 53	fill in the blank 54