Record the transactions in the Cash Receipts Journal and close it off at the end of February 2023.

Please note that February 2023 has 28 days, so the transaction dated "30 February 2023" has been recorded on 28 February 2023.

\begin{tabular}{|c|c|l|c|c|c|c|c|c|l|} \hline \textbf{Doc} & \textbf{Day} & \textbf{Details} & \textbf{Fol.} & \textbf{Analysis of receipts} & \textbf{Bank} & \textbf{Current income} & \multicolumn{3}{c|}{\textbf{Sundry accounts}} \\ \cline{8-10} & & & & & & & \textbf{Amount} & \textbf{Fol.} & \textbf{Details} \\ \hline 46 & 1 & Capital (G. Gantry) & & R130 000 & R130 000 & & R130 000 & & Capital \\ \hline & 14 & Hair styling services & & R600 & R600 & R600 & & & \\ \hline 47 & 14 & Rental Income (A. Kango) & & R350 & R350 & & R350 & & Rental Income \\ \hline & 28 & Hair cutting services & & R1960 & R1960 & R1960 & & & \\ \hline \end{tabular}

To close off the journal, we sum the amounts in each column.

• Analysis of receipts: $\text{R}130,000 + R600 + R350 + R1960 = R132,9