please help with my accounting homework:

On April 1 the accounts receivable ledger of Grider company showed the following balances: Ogden 1550, Chelsea 1200, Eggleston 2900, and Baez 1800. The April transactions involving the receipt of cash were as follows;
April 1 The owner invested additional cash in the business 7200.
4 Received check for payment of account from Baez less 2% cash discount.
5 Received check for 920 in payment of invoice from Eggleston.
8 Made cash sales of merchandise totaling 7245. The cost of the merchandise sold was 4347.
10 Received check for 600 in payment of invoice from Ogden.
11 Received cash refund from a supplier for damaged merchandise 740.
23 Received check for 1500 in payment of invoice from Eggleston.
29 Received check for payment of account from Chelsea.

(a) Journalize the transactions above in a 6 column cash receipts journal with columns for Cash Dr. Sales Discounts Dr. Accounts Receivable Cr. Sales Cr. Other Accounts Cr. and Cost of Goods Sold Dr./Merchandise Inventory Cr. Foot and crossfoot the journal.
(b) Prove the agreement of the control account (account receivable) and subsidiary account balances.

* 2 days ago
* - 6 days left to answer.

Additional Details
I guess my question is when I tried to balance the debits vs. the credits, here is what I got:

Debits
Cash 21,169
Sales Discount 36
Cost of Goods sold 4,347
Total : 25 552

Credits
A/R 6020
Sales 7245
Other Accounts 7200
Merchandise Inventory 5087
Total: 25 552

Total debits equal total credits but the book is saying that the balancing total is 21, 205. I would get that if I don't include cost of goods sold in the equation. But why would not be included?

Also,

General Ledger
Debits
Cash $21,169
Accounts Receivable 1,430
Sales Discount 36
Cost of Goods Sold 4347
Total $26, 982

Credits
O' Grider, Capital 7,200
Sales 7,245
Merchandise Inventory 5087
Total credits 19532

My general ledger does not prove after I took all the A/R into account. The difference between debit and credit is the total of all the A/R before the payments were made. Please help. What do I keep doing wrong?

23 hours ago
Please help... what transaction am I missing?

You are providing a balance for your debits and credits in your cash receipts journal. Your COGS and merchandise journal entry is not included in the cash receipts journal.

Your journal entries are:
4/1 Debit Cash 7200 and Credit Owners' Equity for 7200

4/4 Debit Cash for 1764, Debit Sales Discounts for 36, and Credit Accounts Receivable for 1800

4/5 Debit Cash for 920 and Credit Accounts Receivable for 920

4/8 Debit Cash 7245 and Credit Sales for 7245

4/8 debit COGS for 4347 and Credit Merchndise Inventory for 4347 (does not go into cash receipts journal)

4/10 Debit Cash for 600 and Credit Accounts Receivable for 600

4/11 Debit Cash for 740 and Credit Merchandise Inventory for 740

4/23 Debit Cash for 1500 and Credit Accounts Receivable for 1500

4/29 Debit Cash for 1200 and Credit Accounts Receivable for 1200

Your debits and credits should now equal 21,205

You are providing a balance for your debits and credits in your cash receipts journal. Your COGS and merchandise journal entry is not included in the cash receipts journal.

Your journal entries are:
4/1 Debit Cash 7200 and Credit Owners' Equity for 7200

4/4 Debit Cash for 1764, Debit Sales Discounts for 36, and Credit Accounts Receivable for 1800

4/5 Debit Cash for 920 and Credit Accounts Receivable for 920

4/8 Debit Cash 7245 and Credit Sales for 7245

4/8 debit COGS for 4347 and Credit Merchndise Inventory for 4347 (does not go into cash receipts journal)

4/10 Debit Cash for 600 and Credit Accounts Receivable for 600

4/11 Debit Cash for 740 and Credit Merchandise Inventory for 740

4/23 Debit Cash for 1500 and Credit Accounts Receivable for 1500

4/29 Debit Cash for 1200 and Credit Accounts Receivable for 1200

Your debits and credits should now equal 21,205

Thank you for clearing that up.. After I deduct all the credits for A/R, the balance is now 1430. Substituting that into the general ledger:


General Ledger
Debits
Cash $21,169
Accounts Receivable 1,430
Sales Discount 36
Cost of Goods Sold 4347
Total 26982

Credits
O' Grider, Capital 7,200
Sales 7,245
Merchandise Inventory 5087
Total 19532

I have a difference of 7450, which is the total of A/R before the transactions happen... sorry I ask too many questions.. 1st time taking an accounting class.