Identify all the journals in which the following accounts would be debited or credited. Use SJ for sales journal, CRJ for cash receipts journal, and GJ for general journal. Some accounts may be used in more than one journal. 

1. Cost of Goods Sold              _________

2. Depreciation Expense         _________    

3. Cash                                       _________

4. Sales Revenue                      _________

5. Sales Returns and Allow     _________

6. Inventory                               _________