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US Weygandt, Accounting Principles, 12e & Practice Assignment Gradebook ORION Downleadable eTexthook Assignment MESSAGE Y I Problem 7-1A Kozma Company's chart of accounts includes the following selected accounts 101 Cash 112 Accounts Receivable 414 Sales Discounts 120 Inventory 301 Owner's Captal 401 Sales Revenue 50S Cost of Goods Sold On April 1, the accounts receivable ledger of Kozma Company showed the following balances: Morrow $1,550, Rose $1,230, Jennings Co. $2,880, and Dent $2,410. The April transactions involving the receipt of cash were as follaws Apr. 1 The owner, T. Kozma, invested additional cash in the business $7,120 4 Received deck for pay,ent of account from Dent less 2% cas, discount. 5 Received check for $880 in payment of invoice o 307 from Jennings Co 8 Made cash sales of merchandise totaling $7,220. The cost of the merchandise sold was $4,332 10 Recelved check for $595 in payment of invoice no. 309 from Merrow 11 Received cash netfund from a supplier for damaged merchandise $745 23 Received check for $1,180 in payment of invoice no. 310 from Jenrings Co. 29 Recelved check for payment of account from Rose (no cash discount allowed)