A company that uses a Sales Journal, a Purchases Journal, a Cash Receipts Journal, a Cash Disbursements Journal, and a General Journal like the ones described in the chapter completed the following transactions. List the transactions by letter and opposite each letter give the name of the journal in which the transaction would be recorded.

a. A customer returned merchandise sold for cash; a check was issued.

b. Paid a creditor.

c. Sold merchandise for cash

d. Sold merchandise on credit.

e. Purchased merchandise on credit.

f. Purchased office supplies on credit.

g. Gave a customer credit for merchandise purchased on credit and returned.

h. A customer paid for merchandise previously purchased on credit.

i. Purchased office equipment and signed a promissory note for the purchase price.

j. Returned merchandise purchased on credit.

\(k\). Recorded adjusting and closing entries.