R. Santiago Co. uses special journals and a general journal. The following transactions occurred during May 2022.
May 1 R. Santiago invested $40,000 cash in the business.
2 Sold merchandise to Lawrie Co. for $6,300 cash. The cost of the merchandise sold was $4,200.
3 Purchased merchandise for $7,700 from J. Moskos using check no. 101.
14 Paid salary to H. Rivera $700 by issuing check no. 102.
16 Sold merchandise on account to K. Stanton for $900, terms n/30. The cost of the merchandise sold was $630.
22 A check of $9,000 was received from M. Mangini in full for invoice 101; no discount given. 

Instructions
a. Prepare a multi-column cash receipts journal (see Illustration 10.19) and a multi-column cash payments journal (see Illustration 10.12). (Use page 1 for each journal.)
b. Record the transaction(s) for May that should be journalized in the cash receipts journal and cash payments journal.