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Welcome back Ø+T — missed you this week. Here is the completed Cash Receipts Journal for Lottering Salon for February 2020: |c|c|l|c|c|c|c|c|l| Doc No & Day & Details & Fol & Analysis of Receipts & Bank & Current income & Sundry Accounts Amount & Sundry Accounts Details \\ 01 & 2 & Ms Lottering & & 50\,000 & 50\,000 & & 50\,000 & Capital \\ & 5 & Service fees & & 6\,240 & 6\,240 & 6\,240 & & \\ 02 & 10 & Mr Leo (Rent Income) & & 2\,100 & 2\,100 & 2\,100 & & \\ CRR 2 & 20 & Service fees & & 3\,200 & 3\,200 & 3\,200 & & \\ 03 & 25 & Hannon (Commission Inc) & & 2\,110 & 2\,110 & 2\,110 & & \\ CRR & 28 & Service fees & & 5\,870 & 5\,870 & 5\,870 & & \\ 04 & 28 & S. Heunis (Rent Income) & & 1\,500 & 1\,500 & 1\,500 & & \\ 05 & 30 & Ms Lottering (Capital) & & 30\,000 & 30\,000 & & 30\,000 & Capital \\ Total & & & & 101\,020 & 101\,020 & 21\,020 & 80\,000 & \\ Explanation of entries: Day 2: Owner's initial capital contribution. This increases capital, so it's recorded under Sundry Accounts. Day 5, 20, 28 (Service fees): Cash received for services rendered is a current income. Day 10, 28 (Rent Income): Cash received from a tenant is rent income, which is a current income. Day 25: Cash received for commission is commission income,

