Recent

E$7-4$ The sales and cash receipts journals of Manitoba Maple Products include the following entries:

$\backslash$table$[[$Sales Journal$],[$Date$,\backslash$table$[[$Invoice$],[$No$.]],\backslash$table$[[$Account$],[$Debited$]],\backslash$table$[[$Post$.],[$Ref$.]],\backslash$table$[[$Accounts Receivable Dr$],[$Sales Revenue Cr$]],\backslash$table$[[$Cost of Goods Sold Dr$],[$Inventory Cr$]]],[$May $7,671,$I. Pax,$,220,72],[10,672,$W$.$ Singh,$,120,58],[10,673,$F$.$ Zehr,$,120,50],[12,674,$J$.$ Legg,$,240,120],[31,,$Total,,$700,300]]$

$409$

$\backslash$table$[[$Date$,$Cash Receipts Journal,$\backslash$table$[[$Cost of Goods$],[$Sold Dr$],[$Inventory Cr$]]],[$Cash$,\backslash$table$[[$Sales$],[$Discounts$]],\backslash$table$[[$Accounts$],[$Receivable$]],\backslash$table$[[$Sales$],[$Revenue$]],$redits,,$],[$Other Accounts$],[\backslash$table$[[\backslash$table$[[$Account$],[$Title$]]]],\backslash$table$[[$Post$.],[$Ref$.]],$Amount$],[$May $16,$L$,,+,2,$I. Pax,$,,0],[19,=,8,,8,$F$.$ Zehr,$,,1],[24,600,,x,600,-,,,380],[30,,,,,$W$.$ Singh,$,,2]]$

Required

Complete the cash receipts joumal for those transactions indicated. There are no sales discounts. Also, total the joumal and show that total debits equal total credits.