Prepare a Cash Receipts Journal (CRJ) for April, assuming selling price R100/T-shirt, cost price R60/T-shirt, and 10 T-shirts sold for CRR1.

3.1.1 Cash Receipts Journal (CRJ) for April 20.7

Assumption: The selling price and cost price of T-shirts are not provided in the given extract. For the purpose of completing this journal, we will assume a selling price of R100 per T-shirt and a cost price of R60 per T-shirt. We will also assume that 10 T-shirts were sold for the CRR1 transaction.

$$\boxed{ \begin{array}{|l|l|l|l|l|l|l|l|l|l|l|} \hline \textbf{Doc No.} & \textbf{Day} & \textbf{Details} & \textbf{Folio} & \textbf{Analysis of receipts} & \textbf{Bank (Dr)} & \textbf{Sales (Cr)} & \textbf{Cost of Sales (Dr)} & \textbf{Sundry Accounts (Cr)} & \textbf{Folio} & \textbf{Details} \\ \hline \text{B1} & 1 & \text{Capital (T. Mboni)} & \text{L2} & & 206\,000 & & & 206\,000 & \text{L2} & \text{Capital} \\ \text{CRR1} & 2 & \text{Cash Sales} & & & 1\,000 & 1\,000 & 600 & & & \\ \hline \end{array} }$$