Indicate in which of these five journals each transaction described below will be journalized: 

1. SJ 

2. PJ 

3. CRJ 

4. CPJ 

5. GJ 

_______a. Issued credit memo No. 2, $13.

_______b. Cash sales, $20.

_______c. Received cheque from Blue Co., $50, less 3% discount.

_______d. Bought merchandise on account from Mel Co., $35, 1/10, n/30, invoice No. 20.

_______e. Cash purchase, $15.

_______f. Issued debit memo to Mel Co., $15 for merchandise returned from invoice No. 20