Updating Daily Journals

Complete the daily journals started for October 17 and October 18. Note that the patients have been listed for you. Information for charges has been obtained from each patients encounter form or from payments received on account. For each daily journal, total columns A, B, C, D, and E. Type those amounts, in dollars and cents (XX.XX), in the appropriate column of the TOTALS row at the bottom of each journal. Do NOT include a dollar sign ($) or commas in your answer. Then complete the Proof of Posting, Accounts Receivable Control, and Daily Cash sections. Post the daily ending accounts receivable balance onto the next daily journal. Note that no deposits were yet made. NOTE: For the purposes of this exercise, "Daily Cash" includes all non-charge payments as seen in the "Payment (B)" column.

DAILY JOURNAL

DATE 10/18/20-- SHEET NO. 103

RECEIPT NUMBER	DATE	DESCRIPTION	CHARGE (A)	PAYMENT (B)	ADJ (C)	BALANCE (D)	PREVIOUS BALANCE (E)	NAME
1095	10/18	OV (WC)	44.00	-----	-----	44.00	-----	Sun, Cheng
1096	10/18	OV	44.00	-----	-----	44.00	-----	Jonathan
1097	10/18	CPE/Lab	278.00	-----	-----	278.00	-----	Babcock
								TOTALS

Proof of Posting		Accounts Receivable Control		Daily Cash
Column E Total		Previous Balance		Open Cash on Hand at Beginning of Day
Plus Column A Total		Plus Column A Total
Subtotal		Subtotal		Cash Received During Day
Minus Column B Total		Minus Column B Total
Equals Column D Total		Present Accounts Receivable Balance		Total