Record the following transactions in the cash receipts journal:

3/2

Received $600 from J. Kappala in settlement of her account

3/10

Received $615 from B. Elder in settlement of his account

3/14

Cash sales for a 2 week period, $4,400

3/28

Sold $200 of office supplies to Smith Company (not a merchandise item)

3/30

Owner made additional investment, $1,500

3/30

Cash sales for the last two weeks, $2,600