The cash receipts journal for Able Company is shown below.

CASH RECEIPTS JOURNAL
Date				Description	Accounts Receivable Credit		Sales Tax Payable Credit		Sales Credit		Other Accounts Credit	Other Accounts Amount		Cash Debit
Apr.	3,	2019		M. Daub	1,150									1,150
	9,	2019		Cash refund							Supplies	110		110
	15,	2019		Cash sales			1,185		7,100		Cash Short or Over	21		8,306
	18,	2019		B. Cobb	1,600									1,600
	20,	2019		Collect note							Notes Rec.	1,500
				P. Stout							Int. Income	122		1,622
	30,	2019		Totals	2,750		1,185		7,100			1,753		12,788

Show how the amounts would be posted to the general ledger accounts.