Spears Company uses special journals and a general journal. The following transactions occurred during September 2012.

Sept. 2 Sold merchandise on account to S. Daily, invoice no. 101, $480, terms n/30. The cost of the merchandise sold was $300.
10 Purchased merchandise on account from L. Dayne $600, terms 2/10, n/30.
12 Purchased office equipment on account from B. Shafer $6,500.
21 Sold merchandise on account to L. Perez, invoice no. 102 for $800, terms 2/10, n/30. The cost of the merchandise sold was $480.
25 Purchased merchandise on account from F. Trent $900, terms n/30.
27 Sold merchandise to M. Deitrich for $700 cash. The cost of the merchandise sold was $420.

Instructions
  (a) Draw a sales journal (see Illustration G-6) and a single-column purchase journal (see Illustration G-12). (Use page 1 for each journal.)
  (b) Record the transaction(s) for September that should be journalized in the sales journal and the purchases journal.