Moeder Co

Moeder Co. uses a sales journal, a purchases journal, a cash receipts journal, a cash disbursement journal, and a general journal. The following transactions occur in the month of November.

Nov. 3 Purchased $3,100 of merchandise on credit from Hargrave Co., terms n_20.
7 Sold merchandise costing $840 on credit to J. York for $900, subject to a $18 sales discount
if paid by the end of the month.
9 Borrowed $2,750 cash by signing a note payable to the bank.
13 J. Emling, the owner, contributed $4,000 cash to the company.
18 Sold merchandise costing $130 to B. Box for $230 cash.
22 Paid Hargrave Co. $3,100 cash for the merchandise purchased on November 3.
27 Received $882 cash from J. York in payment of the November 7 purchase.
30 Paid salaries of $1,600 in cash.

Prepare headings for a cash receipts journal. Journalize the November transactions that should be recorded in the cash receipts journal.