Sunrise Coffee Shop, in an effort to streamline its accounting system, has decided to utilize a cash receipts journal. Journalize the following selected summary transactions for March, total the columns, and include the posting references that would be inserted when posting the entries/totals to the ledger accounts. A partial chart of accounts follows. After recording the transactions, indicate if there are any additional columns you would add to this journal

Cash Receipts Journal
Date	Account Credited	Post. Ref.	Other Accounts Cr.	Beverage Revenue Cr.	Food Revenue Cr.	Cash Cr.

Mar. 1	Received cash for beverage sales, $375.
1	Received cash for food sales, $250.
1	Received cash for customer sales of Sunrises signature coffee mugs, $150.
7	Received cash for beverage sales, $460.
7	Received cash for food sales, $320.
7	Received cash for customer sales of Sunrises signature coffee mugs, $116.
10	Received cash on account from Central.com, $910.

Chart of Accounts (Partial)
10 Cash	41 Beverage Revenue
12 Accounts Receivable	42 Food Revenue
15 Retail Items	43 Retail Revenue