Prepare headings for a cash receipts journal like the one in Exhibit 7.7. Journalize the November transactions?

The following transactions occur in the month of November. Nov. 3 Purchased $3,100 of merchandise on credit from Hargrave Co., terms n20. 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 like the one in Exhibit 7.7. Journalize the November transactions that should be recorded in the cash receipts journal.