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The Following Cash Receipts Journal Headings Have Been Suggested for Tower

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The following cash receipts journal headings have been suggested for Tower Tree-Trimming Service Company. What problems do you see with these headings?  Date  Account  Post.  Fees Earned  Accounts  Cash  Other Accounts  Credited  Ref.  Cr.  Receivable Cr.  Cr.  Dr. \begin{array} { | c | c | c | c | c | c | c | } \hline { \textbf { Date } } & \textbf { Account } & \textbf { Post. } & \textbf { Fees Earned } & \textbf { Accounts } & \textbf { Cash } & \textbf { Other Accounts } \\& \textbf { Credited } & \textbf { Ref. } & \textbf { Cr. } & \textbf { Receivable Cr. } & \textbf { Cr. } & \textbf { Dr. } \\\hline & & & & & & \\\hline\end{array}

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The Cash column should be for debits
(n...

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