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 2-30 are as follows: Apr. 2. Issued Invoice No. 793 to Ohr Co., $6,490. Apr. 5. Apr. 6. Apr. 13 Received cash from Mendez Co. for the balance owed on its account. Issued Invoice No. 794 to Pinecrest Co., $2,340. Issued Invoice No. 795 to Shilo Co., $3,480. Post revenue and collections to the accounts receivable subsidiary ledger Received cash from Pinecrest Co. for the balance owed on April 1. Issued Invoice No. 796 to Pinecrest Co., $7,280. Post revenue and collections to the accounts receivable subsidiary ledger Apr. 15 Apr. 16. 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 Apr. 25. Issued Invoice No. 797 to Mendez Co., $9,580. Received $2,650 note receivable in partial settlement of the balance due on the Shilo Co. account. Received cash from fees earned, $16,350. Post revenue and collections to the accounts receivable subsidiary ledger Apr. 30 Required: 1. Insert the following balances in the general ledger as of April 1: 11 Cash $14,880 12 Accounts Receivable 18,130 14 Notes Receivable 7,890 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 dger, 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. an amount box does not require an entry, leave it blank. In CNOW, Journal pages begin with ", Cash Recipes begin with "CR and Cash Receipts begins with R. For example joumal Cath receipts/Cash Receipts, page 1/36/40 respectively. POST. REF is simply 31, CR36, and R40 GENERAL LEDGER Post. Item Debit Ref. Credit Balance Dr. Balance Cr Date Account Cash . 11 |Apr. 1 Balance 14,880 Account Accounts Receivable #12 |Apr. Balance 11,130 Account Notes Receivable 14 Balance 7,890 Calculator GENERAL LEDGER Print Item Date Post. Item Debit Ref. Credit Balance Dr. Balance Cr. Account: Cash # 11 Apr. 1 Balance 14,880 Account: Accounts Receivable # 12 Apr. 1 Balance 18,130 Account: Notes Receivable # 14 Apr. 1 Balance 7,890 Account: Fees Earned # 41 2. Insert the following balances in the accounts receivable subsidiary ledger as of April 1: Mendez co $10,420 loneco Pinecrest Co 7.710 No Co After completing the recording of the transactions in the journals in part 3. post to the accounts receivable subsidiary ledger in chronological order, and insert the balances at the points indicated in the narrative of transactions. Determine the balance in the customer's account before recording a cash receipt of an amount box does not require an entry leave it blank. In CNOW, Journal pages begin with y Cash Receipts begin with "CR" and Cash Receipts begins with R. For example journal Cash Receipts Cash Receipts, page 1/7/40 respectively. POST RER is simply 31, 36, and 40. ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER bate Post Ref Debit Credit Balance Accountander Co. |Apr. 1 10,420 Account Ohr Co. Apr. 2 Account Pinecrest Co. Date Item Post. Ref. Debit Credit Balance Account: Mendez Co. Apr. 1 Balance 10,420 Account: Ohr Co. Apr. 2 Il Account: Pinecrest Co. Apr. 1 Balance 7,710 III Account: Shilo Co. 3. Prepare a single-column revenue journal (p. 40) and a cash receipts journal (p. 36). Use the following column headings for the cash receipts journal: Fees Earned Cr, Accounts Receivable Cr, and Cash De The Fees Earned column is used to record cash fees 4. Using the two special Journals and the two-column general journal ( 1), Journalize the transactions for April. Post to the accounts receivable subsidiary ledger, and insert the balances at the points indicated in the narrative of transactions. Determine the balance in the customer's account before recording cash recept s. 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 If an amount box does not require an entry leave it blank. REVENUE JOURNAL PAGE 40 Date Accounts Rec. Dr. Involce No. Account Debited Post. Ref Fees Earned Cr. Apr. 2 Apr. 793 794 795 796 Ohr Co. Pinecrest Co. Shiteca Pinecrest Co Apr. 13 2,340 3,480 Apr. 16 7,280 Apr. 22 797 Mendes Co. 9,580 Apr. 30 29,170 29,170 19,170 CASH RECEIPTS JOURNAL Account Credited Post. Ref. Fees Earned Cr. Accts. Rec. Cr. Date PAGE 36 Cash Dr. CASH RECEIPTS JOURNAL PAGE 36 Date Account Credited Post. Ref. Fees Earned Cr. Accts. Rec. Cr. Cash Dr. Apr. 5 Mendez Co. 10,420 10,420 Apr. 15 Pinecrest Co. Apr. 19 Ohr Co. Apr. 20 Pinecrest Co. Apr. 30 Fees Earned 16,350 16,350 Apr. 30 JOURNAL PAGE 1 Date Description Post. Ref. Debit Credit 6. What is the sum of the customer balances? Does the sum of the customer balances agree with the accounts receivable controlling account in the general ledger? 6. What is the sum of the customer balances? Does the sum of the customer balances agree with the accounts receivable controlling account in the general ledger? 7. Would an automated system omit postings to a controlling account as performed in step 5 for Accounts Receivable? 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 2-30 are as follows: Apr. 2 Apr. 5. Apr. 6. Apr. 13. Apr. 15. Apr. 16. Issued Invoice No. 793 to Ohr Co., $6,490. Received cash from Mendez Co. for the balance owed on its account. Issued Invoice No. 794 to Pinecrest Co., $2,340. Issued Invoice No. 795 to Shilo Co., $3,480. Post revenue and collections to the accounts receivable subsidiary ledger. Received cash from Pinecrest Co. for the balance owed on April 1. Issued Invoice No. 796 to Pinecrest Co., $7,280 Post revenue and collections to the accounts receivable subsidiary ledger, Received cash from Ohr Co. for the balance due on invoice of April 2 Received cash from Pinecrest Co. for balance due on invoice of April 6. Issued Invoice No. 797 to Mendez Co., $9,580. Received $2,650 note receivable in partial settlement of the balance due on the Shilo Co. account. Received cash from fees earned, $16,350. Post revenue and collections to the accounts receivable subsidiary ledger. Apr. 19. Apr. 20. Apr. 22. Apr. 25. Apr. 30 Required: 1. Insert the following balances in the general ledger as of April 1: 11 Cash $14,880 12 Accounts Receivable 18,130 14 Notes Receivable 7,890 After completing the recording of the transactions in the journals in part, 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 F an amount box does not require an entry, leave it blank. In CNOW, Journal pages begin with F, Cash Receipts begin with "CR" and Cash Receipts begins with "R". For example journal Cash Receipts/Cash Receipes, page 1/36/40 respectively. POST RER is simply 11, CR36, and R40 GENERAL LEDGER Date Item Post. Ref. Debit Credit Balance Dr. Balance Cr. Account Cash #11 Apr. 1 Balance 14,880 535 Account Accounts Receivable 12 |Apr 1 Balance 18,130 Account Notes Receivable 14 Balance 7.890 Calculator GENERAL LEDGER Print Item Date Post. Item Debit Ref. Credit Balance Dr. Balance Cr. Account: Cash # 11 Apr. 1 Balance 14,880 Account: Accounts Receivable # 12 Apr. 1 Balance 18,130 Account: Notes Receivable # 14 Apr. 1 Balance 7,890 Account: Fees Earned # 41 2. Insert the following balances in the accounts receivable subsidiary ledger as of Art 11 Mendez $10,420 Ohr Co Pinecrest Co 7.710 SoCo After completing the recording of the transactions in the journals in part 3. post to the accounts receivable subsidiary ledger in chronological order, and insert the balances at the points indicated in the narrative of transactions. Determine the balance in the customer's account before recording a cash receipt. 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 Cash Receipts begins with "R" For example journal Cash Recipes/ Cash Receipts, Page 1/36/40 respectively. POST. REF is simply 1, CR36, and R40 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER Date Item Post. Ref. Debit Credit Balance Accountiende Co. |Apr 1 ande 10,420 Account Ohr Co. Apr. 2 Account Pinecrest Co. Date Item Post. Ref. Debit Credit Balance Account: Mendez Co. Apr. 1 Balance 10,420 Account: Ohr Co. Apr. 2 Account: Pinecrest Co. Apr. 1 Balance 7,710 III Account: Shilo Co. 3. Prepare a single-column revenue journal (40) and a cash receipts Journal ( 36). Use the following column headings for the cash receipts journal: Fees Earned C, Accounts Receivable and Cash Dr. The Fees Earned column is used to record cash fees. 4. Using the two special journals and the two-column general journal ( 1). Journalize the transactions for April. Pout to the accounts receivable subsidiary ledger, and insert the balances at the points indicated in the narrative of transactions. Determine the balance in the customer's account before recording a cash receipt 5. 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. of an amount box does not require an entry, leave it blank REVENUE JOURNAL PAGE 40 Date Accounts Rec. Dr. Invoice No. Account Debited Post. Ref. Fees Eamed Cr. Apr. 2 793 794 Apr. 6 Ohr Co. Pinecrest Co. Shilo Co. 6,490 2,340 3,480 Apr. 13 795 796 Apr. 16 Pinecrest Co 7,280 Apr. 22 797 Mendex Co. 9,580 Apr. 30 29,170 29,170 19,170 CASH RECEIPTS JOURNAL PAGE 36 Date Account Credited Post. Ref. Fees Earned Cr. Accts. Rec. CF. Cash Dr. CASH RECEIPTS JOURNAL PAGE 36 Date Account Credited Post. Ref. Fees Earned Cr. Accts. Rec. Cr. Cash Dr. Apr. 5 Mendez Co. 10,420 10,420 Apr. 15 Pinecrest Co. Apr. 19 Ohr Co. Apr. 20 Pinecrest Co. Apr. 30 Fees Earned 16,350 16,350 Apr. 30 JOURNAL PAGE 1 Date Description Post. Ref. Debit Credit 6. What is the sum of the customer balances? Does the sum of the customer balances agree with the accounts receivable controlling account in the general ledger? 6. What is the sum of the customer balances? Does the sum of the customer balances agree with the accounts receivable controlling account in the general ledger? 7. Would an automated system omit postings to a controlling account as performed in step 5 for Accounts Receivable? 3. Prepare a single-column revenue journal (40) and a cash receipts Journal ( 36). Use the following column headings for the cash receipts journal: Fees Earned C, Accounts Receivable Ol, and Cash Dr. The Fees Earned column is used to record cash fees 4. Using the two special journals and the two-column general journal ( 1). Journalize the transactions for April. Post to the accounts receivable subsidiary ledger, and insert the balances at the points indicated in the narrative of transactions. Determine the balance in the customer's account before recording a cash receipt 5. 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. of an amount box does not require an entry leave it blank REVENUE JOURNAL PAGE 40 Date Invoice No. Accounts Rec. Dr. Account Debited Pest. Ref. Fees Eamed or Apr. 2 793 Ohr Co. 6,490 Apr. 6 794 Pinecrest Co. 2,340 Apr. 13 795 Shile Co. 3,480 Apr. 16 796 Pinecrest Co. 7,280 Apr. 22 797 Mendex Co. 9,580 Apr. 30 29,170 29,170 19,170 PAGE 36 CASH RECEIPTS JOURNAL Account Credited Post. Ref. Fees Earned Cr. Accts. Rec. Cr. Date Cash Dr. 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 2-30 are as follows: Apr. 2. Issued Invoice No. 793 to Ohr Co., $6,490. Apr. 5. Apr. 6. Apr. 13 Received cash from Mendez Co. for the balance owed on its account. Issued Invoice No. 794 to Pinecrest Co., $2,340. Issued Invoice No. 795 to Shilo Co., $3,480. Post revenue and collections to the accounts receivable subsidiary ledger Received cash from Pinecrest Co. for the balance owed on April 1. Issued Invoice No. 796 to Pinecrest Co., $7,280. Post revenue and collections to the accounts receivable subsidiary ledger Apr. 15 Apr. 16. 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 Apr. 25. Issued Invoice No. 797 to Mendez Co., $9,580. Received $2,650 note receivable in partial settlement of the balance due on the Shilo Co. account. Received cash from fees earned, $16,350. Post revenue and collections to the accounts receivable subsidiary ledger Apr. 30 Required: 1. Insert the following balances in the general ledger as of April 1: 11 Cash $14,880 12 Accounts Receivable 18,130 14 Notes Receivable 7,890 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 dger, 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. an amount box does not require an entry, leave it blank. In CNOW, Journal pages begin with ", Cash Recipes begin with "CR and Cash Receipts begins with R. For example joumal Cath receipts/Cash Receipts, page 1/36/40 respectively. POST. REF is simply 31, CR36, and R40 GENERAL LEDGER Post. Item Debit Ref. Credit Balance Dr. Balance Cr Date Account Cash . 11 |Apr. 1 Balance 14,880 Account Accounts Receivable #12 |Apr. Balance 11,130 Account Notes Receivable 14 Balance 7,890 Calculator GENERAL LEDGER Print Item Date Post. Item Debit Ref. Credit Balance Dr. Balance Cr. Account: Cash # 11 Apr. 1 Balance 14,880 Account: Accounts Receivable # 12 Apr. 1 Balance 18,130 Account: Notes Receivable # 14 Apr. 1 Balance 7,890 Account: Fees Earned # 41 2. Insert the following balances in the accounts receivable subsidiary ledger as of April 1: Mendez co $10,420 loneco Pinecrest Co 7.710 No Co After completing the recording of the transactions in the journals in part 3. post to the accounts receivable subsidiary ledger in chronological order, and insert the balances at the points indicated in the narrative of transactions. Determine the balance in the customer's account before recording a cash receipt of an amount box does not require an entry leave it blank. In CNOW, Journal pages begin with y Cash Receipts begin with "CR" and Cash Receipts begins with R. For example journal Cash Receipts Cash Receipts, page 1/7/40 respectively. POST RER is simply 31, 36, and 40. ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER bate Post Ref Debit Credit Balance Accountander Co. |Apr. 1 10,420 Account Ohr Co. Apr. 2 Account Pinecrest Co. Date Item Post. Ref. Debit Credit Balance Account: Mendez Co. Apr. 1 Balance 10,420 Account: Ohr Co. Apr. 2 Il Account: Pinecrest Co. Apr. 1 Balance 7,710 III Account: Shilo Co. 3. Prepare a single-column revenue journal (p. 40) and a cash receipts journal (p. 36). Use the following column headings for the cash receipts journal: Fees Earned Cr, Accounts Receivable Cr, and Cash De The Fees Earned column is used to record cash fees 4. Using the two special Journals and the two-column general journal ( 1), Journalize the transactions for April. Post to the accounts receivable subsidiary ledger, and insert the balances at the points indicated in the narrative of transactions. Determine the balance in the customer's account before recording cash recept s. 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 If an amount box does not require an entry leave it blank. REVENUE JOURNAL PAGE 40 Date Accounts Rec. Dr. Involce No. Account Debited Post. Ref Fees Earned Cr. Apr. 2 Apr. 793 794 795 796 Ohr Co. Pinecrest Co. Shiteca Pinecrest Co Apr. 13 2,340 3,480 Apr. 16 7,280 Apr. 22 797 Mendes Co. 9,580 Apr. 30 29,170 29,170 19,170 CASH RECEIPTS JOURNAL Account Credited Post. Ref. Fees Earned Cr. Accts. Rec. Cr. Date PAGE 36 Cash Dr. CASH RECEIPTS JOURNAL PAGE 36 Date Account Credited Post. Ref. Fees Earned Cr. Accts. Rec. Cr. Cash Dr. Apr. 5 Mendez Co. 10,420 10,420 Apr. 15 Pinecrest Co. Apr. 19 Ohr Co. Apr. 20 Pinecrest Co. Apr. 30 Fees Earned 16,350 16,350 Apr. 30 JOURNAL PAGE 1 Date Description Post. Ref. Debit Credit 6. What is the sum of the customer balances? Does the sum of the customer balances agree with the accounts receivable controlling account in the general ledger? 6. What is the sum of the customer balances? Does the sum of the customer balances agree with the accounts receivable controlling account in the general ledger? 7. Would an automated system omit postings to a controlling account as performed in step 5 for Accounts Receivable? 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 2-30 are as follows: Apr. 2 Apr. 5. Apr. 6. Apr. 13. Apr. 15. Apr. 16. Issued Invoice No. 793 to Ohr Co., $6,490. Received cash from Mendez Co. for the balance owed on its account. Issued Invoice No. 794 to Pinecrest Co., $2,340. Issued Invoice No. 795 to Shilo Co., $3,480. Post revenue and collections to the accounts receivable subsidiary ledger. Received cash from Pinecrest Co. for the balance owed on April 1. Issued Invoice No. 796 to Pinecrest Co., $7,280 Post revenue and collections to the accounts receivable subsidiary ledger, Received cash from Ohr Co. for the balance due on invoice of April 2 Received cash from Pinecrest Co. for balance due on invoice of April 6. Issued Invoice No. 797 to Mendez Co., $9,580. Received $2,650 note receivable in partial settlement of the balance due on the Shilo Co. account. Received cash from fees earned, $16,350. Post revenue and collections to the accounts receivable subsidiary ledger. Apr. 19. Apr. 20. Apr. 22. Apr. 25. Apr. 30 Required: 1. Insert the following balances in the general ledger as of April 1: 11 Cash $14,880 12 Accounts Receivable 18,130 14 Notes Receivable 7,890 After completing the recording of the transactions in the journals in part, 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 F an amount box does not require an entry, leave it blank. In CNOW, Journal pages begin with F, Cash Receipts begin with "CR" and Cash Receipts begins with "R". For example journal Cash Receipts/Cash Receipes, page 1/36/40 respectively. POST RER is simply 11, CR36, and R40 GENERAL LEDGER Date Item Post. Ref. Debit Credit Balance Dr. Balance Cr. Account Cash #11 Apr. 1 Balance 14,880 535 Account Accounts Receivable 12 |Apr 1 Balance 18,130 Account Notes Receivable 14 Balance 7.890 Calculator GENERAL LEDGER Print Item Date Post. Item Debit Ref. Credit Balance Dr. Balance Cr. Account: Cash # 11 Apr. 1 Balance 14,880 Account: Accounts Receivable # 12 Apr. 1 Balance 18,130 Account: Notes Receivable # 14 Apr. 1 Balance 7,890 Account: Fees Earned # 41 2. Insert the following balances in the accounts receivable subsidiary ledger as of Art 11 Mendez $10,420 Ohr Co Pinecrest Co 7.710 SoCo After completing the recording of the transactions in the journals in part 3. post to the accounts receivable subsidiary ledger in chronological order, and insert the balances at the points indicated in the narrative of transactions. Determine the balance in the customer's account before recording a cash receipt. 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 Cash Receipts begins with "R" For example journal Cash Recipes/ Cash Receipts, Page 1/36/40 respectively. POST. REF is simply 1, CR36, and R40 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER Date Item Post. Ref. Debit Credit Balance Accountiende Co. |Apr 1 ande 10,420 Account Ohr Co. Apr. 2 Account Pinecrest Co. Date Item Post. Ref. Debit Credit Balance Account: Mendez Co. Apr. 1 Balance 10,420 Account: Ohr Co. Apr. 2 Account: Pinecrest Co. Apr. 1 Balance 7,710 III Account: Shilo Co. 3. Prepare a single-column revenue journal (40) and a cash receipts Journal ( 36). Use the following column headings for the cash receipts journal: Fees Earned C, Accounts Receivable and Cash Dr. The Fees Earned column is used to record cash fees. 4. Using the two special journals and the two-column general journal ( 1). Journalize the transactions for April. Pout to the accounts receivable subsidiary ledger, and insert the balances at the points indicated in the narrative of transactions. Determine the balance in the customer's account before recording a cash receipt 5. 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. of an amount box does not require an entry, leave it blank REVENUE JOURNAL PAGE 40 Date Accounts Rec. Dr. Invoice No. Account Debited Post. Ref. Fees Eamed Cr. Apr. 2 793 794 Apr. 6 Ohr Co. Pinecrest Co. Shilo Co. 6,490 2,340 3,480 Apr. 13 795 796 Apr. 16 Pinecrest Co 7,280 Apr. 22 797 Mendex Co. 9,580 Apr. 30 29,170 29,170 19,170 CASH RECEIPTS JOURNAL PAGE 36 Date Account Credited Post. Ref. Fees Earned Cr. Accts. Rec. CF. Cash Dr. CASH RECEIPTS JOURNAL PAGE 36 Date Account Credited Post. Ref. Fees Earned Cr. Accts. Rec. Cr. Cash Dr. Apr. 5 Mendez Co. 10,420 10,420 Apr. 15 Pinecrest Co. Apr. 19 Ohr Co. Apr. 20 Pinecrest Co. Apr. 30 Fees Earned 16,350 16,350 Apr. 30 JOURNAL PAGE 1 Date Description Post. Ref. Debit Credit 6. What is the sum of the customer balances? Does the sum of the customer balances agree with the accounts receivable controlling account in the general ledger? 6. What is the sum of the customer balances? Does the sum of the customer balances agree with the accounts receivable controlling account in the general ledger? 7. Would an automated system omit postings to a controlling account as performed in step 5 for Accounts Receivable? 3. Prepare a single-column revenue journal (40) and a cash receipts Journal ( 36). Use the following column headings for the cash receipts journal: Fees Earned C, Accounts Receivable Ol, and Cash Dr. The Fees Earned column is used to record cash fees 4. Using the two special journals and the two-column general journal ( 1). Journalize the transactions for April. Post to the accounts receivable subsidiary ledger, and insert the balances at the points indicated in the narrative of transactions. Determine the balance in the customer's account before recording a cash receipt 5. 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. of an amount box does not require an entry leave it blank REVENUE JOURNAL PAGE 40 Date Invoice No. Accounts Rec. Dr. Account Debited Pest. Ref. Fees Eamed or Apr. 2 793 Ohr Co. 6,490 Apr. 6 794 Pinecrest Co. 2,340 Apr. 13 795 Shile Co. 3,480 Apr. 16 796 Pinecrest Co. 7,280 Apr. 22 797 Mendex Co. 9,580 Apr. 30 29,170 29,170 19,170 PAGE 36 CASH RECEIPTS JOURNAL Account Credited Post. Ref. Fees Earned Cr. Accts. Rec. Cr. Date Cash Dr
