R. Santiago Co. uses special journals and a general journal. The following transactions occurred during May 2014. May 1 R. Santiago invested…

R. Santiago Co. uses special journals and a general journal. The following transactions occurred during May 2014.

May 1		R. Santiago invested $40,000 cash in the business.
2		Sold merchandise to Lawrie Co. for $6,300 cash. The cost of the merchandise sold was $4,200.
3		Purchased merchandise for $7,700 from J. Moskos using check no. 101.
14		Paid salary to H. Rivera $700 by issuing check no. 102.
16		Sold merchandise on account to K. Stanton for $900, terms n/30. The cost of the merchandise sold was $630.
22		A check of $9,000 is received from M. Mangini in full for invoice 101; no discount given.

Prepare a multiple-column cash receipts journal and record the transactions for May that should be journalized. (Record entries in the order presented in the problem statement.)