Wildhorse Company's chart of accounts includes the following selected accounts.

$\backslash$table$[[101,$Cash,$401,$Sales Revenue$],[112,$Accounts Receivable,$414,$Sales Discounts$],[120,$Inventory,$505,$Cost of Goods Sold$]]$

$301$ Owner's Capital

Apr. The owmer, T$.$ Wildhorse, invested additional cash in the business $$7,190.$

$1$

$4$ Received check for payment of account from Dent less $2\%$ cash discount.

$5$ Received payment in full for $$950$ from Jennings Cofor involce no$.307.$

$8.$ Made cash sales of merchandise totaling $$7,275.$ The cost of the merchandise sold was $$4,365.$

$10$ Received payment in full for $$585$ from Morrow for invoice no$.309.$

$11$ Received cash refund from a supplier for damaged merchandise $$770.$

$23$ Received payment in full for $$1,075$ from Jennings Co$.$ for invoice no$.310.$

$29$ Recoived check for payment of account from Rose $($no cash discount allowed$).$

$($a$)$

Cach Receipts Jourmal

Journalize the transactions above in a six$-$column cash receipts journal and cross$-$foot the journal. $($Record entries in the order displayed in the problem statement. Round answers to $0$ decimal places, eg$.5,275.)$