Sandhill Company's chart of accounts includes the following selected accounts 101 Cash 401 112 Accounts Receivable 414 Sales Revenue Sales Discounts Cost of Goods Sold 120 505 Inventory Owner's Capital 301 On April 1, the accounts receivable ledger of Sandhill Company showed the following balances: Morrow $1,560, Rose $1,200, Jennings Co. $2,890, and Dent $2,500. The April transactions involving the receipt of cash were as follows. Apr. 1 The owner, T. Sanda invested additional cash in the business $7,260. 4 5 8 10 Received check for payment of account from Dent less 2% cash discount. Received payment in full for $960 from Jennings Co for invoice no. 307. Made cash sales of merchandise totaling $7.230. The cost of the merchandise sold was $4,338. Received payment in full for $555 from Morrow for invoice no, 309, Received cash refund from a supplier for damaged merchandise $710. Received payment in full for $1,100 from Jennings Co. for invoice no. 310. Received check for payment of account from Rose (no cash discount allowed) 11 23 29 Date Account Credited Ref. Cash Dr. Sales Discounts Dr. Accounts Recei Apr 14 Owner's Capital 301 7260 Apr. 4 Dent V 2450 50 Apr. 54 Jennings Co. 960 Apr. 8 Dent 7230 Apr 10 Morrow 555 Apr. 11 + Inventory 12 120 710 Apr 23 Jennings Co. 2 1100 Apr 29 Rose 1200 21465 SO (101) (414) (112) Accounts Receivable Cr. Sales Revenue Cr. Other Accounts Cr. Cost of Goods Sold D Inventory Cr. 7260 2500 960 7230 555 CATATE 710 1100 1200 631 7230 7970 (112) (401) (X) (505)(120) Insert the beginning balances in the Accounts Receivable control and subsidiary accounts, and post the April transactions to thes accounts. (Post entries in the order of entries presented in the previous part.) General Ledger No. 112 Accounts Receivable Date Explanation Ref. Debit Credit Balance + Balance CR1 Accounts Receivable Subsidiary Ledger Morrow Date Explanation Ref. Debit Credit Balance Balance v CR1 Rose Date Explanation Ref. Debit Credit Balance Balance Balance . CR1 Rose Date Explanation Ref. Debit Credit Balance Balance CR1 Jennings Co. Date Explanati Ref. Debit Credit Balance Balance v CR1 CR1 Dent Date Explanation Ref. Debit Credit Balance Balance CR1