Sunland Company's chart of accounts includes the following selected accounts. On April 1, the accounts receivable ledger of Sunland Company showed the following balances: Morrow $1,500, Rose $1,190, Jennings Co. \$2,900, and Dent $2,000. The April transactions involving the receipt of cash were as follows. Apr. The owner, T. Sunland, invested additional cash in the business $7,300. 1 4 Received check for payment of account from Dent less 2% cash discount. 5 Received payment in full for $905 from Jennings Co for imvoice no. 307. 8 Made cash sales of merchandise totaling \$7,270. The cost of the merchandise sold was $4,362. 10 Received payment in full for $580 from Morrow for invoice no, 309. 11 Received cash refund from a supplier for damaged merchandise $720. 23 Received payment in full for $1,040 from Jennings Co, for invoice no, 310 . 29 Received ctueck for payment of account from Rose (no cash discount allowed). Cash Receipts Journal Accounts Receir Date - Cash Dr. Ret. 301 v 120 Sales Discounts Dr. Cr. Prove the agreement of the control account and subsidiary account balances. (Do not fist those accounts that have zero ending balance) Accounts receivable balance: Subsidiary account balances: Total