For each of the three transactions below, indicate which of these procedures should be used (more than one number can be used). 

1. Journalize in purchases journal. 

2. Record immediately in subsidiary ledger. 

3. Post totals from the purchases journal (except Sundry total) at the end of the month to the general ledger. 

4. Journalize in the general journal. 

5. Immediately record in subsidiary ledgers and post to the general ledger. 

a. Bought merchandise on account from Also Co., invoice No. 12, $20.

b. Bought equipment on account from Jones Co., invoice No. 13, $40. 

c. Issued debit memo No. 1 to Also Co. for merchandise returned, $4, from invoice No. 12.