Requirements $1$ & $2.$ Prepare headings for a cash receipts journal. Journalize the transactions that should be recorded in the cash receipts journal. Total each column of the cash receipts journal. $($If a box is not used in the journal leave the box empty; do not select information and do not enter a zero. Abbreviations used: Disc. $=$ Discount, Acct. $=$ Accounts, Pay. $=$ Payable, Rec. $=$ Receivable, Rev. $=$ Revenue, Oth. $=$ Other, COGS $=$ Cost of Goods Sold, Mer. $=$ Merchandise, Inv. $=$ Inventory, and SIs Dsc$.$ Forf. $=$ Sales Discounts Forfeited.$)$