cassandra wilson company uses a six column cash receipts journal with the following 337723

1. Cassandra Wilson Company uses a six column cash receipts journal with the following columns.

Cash (Dr.)

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Other Accounts (Cr.)

Sales Discounts (Dr.)

Cost of Goods Sold (Dr.) and

Accounts Receivable (Cr.)

Inventory (Cr.)

Sales Revenue (Cr.)

Cash receipts transactions for the month of July 2012 are as follows.

July 3 Cash sales total $5,800 (cost, $3,480).

5 Received a check for $6,370 from Jeltz Company in payment of an invoice dated June 26 for $6,500, terms 2/10, n/30.

9 Cassandra Wilson, the proprietor, made an additional investment of $5,000 in cash in the business.

10 Cash sales total $12,519 (cost, $7,511).

12 Received a check for $7,275 from R. Eliot & Co. in payment of a $7,500 invoice dated

July 3, terms 3/10, n/30.

15 Received an advance of $700 cash for future services.

20 Cash sales total $15,472 (cost, $9,283).

22 Received a check for $5,880 from Beck Company in payment of $6,000 invoice dated

July 13, terms 2/10, n/30.

29 Cash sales total $17,660 (cost, $10,596).

31 Received cash of $200 on interest earned for July.

Instructions

(a) Journalize the transactions in the cash receipts journal.

(b)Contrast the posting of the Accounts Receivable and Other Accounts

columns.

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