Wildhorse Company's chart of accounts includes the following selected accounts. 101 401 112 414 Cash Accounts Receivable Inventory Owner's Capital Sales Revenue Sales Discounts Cost of Goods Sold 120 505 301 On April 1, the accounts receivable ledger of Wildhorse Company showed the following balances: Morrow $ 1,550, Rose $ 1,150, Jennings Co. $2,850, and Dent $ 2,050. The April transactions involving the receipt of cash were as follows. Apr. 1 The owner, T. Wildhorse, invested additional cash in the business $ 7,190. 4 5 8 10 Received check for payment of account from Dent less 2% cash discount. Received check for $950 in payment of invoice no. 307 from Jennings Co. Made cash sales of merchandise totaling $ 7.275. The cost of the merchandise sold was $4,365.00 Received check for $585 in payment of invoice no. 309 from Morrow. Received cash refund from a supplier for damaged merchandise $ 770. Received check for $ 1,075 in payment of invoice no. 310 from Jennings Co. Received check for payment of account from Rose (no cash discount allowed). 11 23 29 General Ledger No. Accounts Receivable Date Explanation Ref. Debit Credit Balance Balance CRI Accounts Receivable Subsidiary Ledger Morrow Date Explanation Ref. Debit Credit Balance Balance CRI Rose Date Explanation Ref. Debit Credit Balance Balance CRI Jennings Co. Date Explanation Ref. Debit Credit Balance