Transactions related to revenue and cash receipts completed by Fine Tune Inc. during the month of October 2008 are as follows:
Oct. 2. Issued Invoice No. 512 to Bellows Co., $870.
4. Received cash from CMI Inc., on account, for $210.
8. Issued Invoice No. 513 to Gabriel Co., $275.
12. Issued Invoice No. 514 to Drake Inc., $730.
19. Received cash from Drake Inc., on account, $670.
22. Issued Invoice No. 515 to Electronic Central Inc., $180.
27. Received cash from Marshall Inc. for services provided, $105.
29. Received cash from Bellows Co. for invoice of October 2.
31. Received cash from McCleary Co. for services provided, $80.
Prepare a single column revenue journal and a cash receipts journal to record these transactions. Use the following column headings for the cash receipts journal: Fees Earned, Accounts Receivable, and Cash. Place a check mark (??) in the Post. Ref. column to indicate when the Accounts Receivable subsidiary ledger should be posted.