A company uses a Sales Journal, a Purchases Journal, a Cash Receipts Journal, a Cash Disbursements Journal, and a General Journal. The following transactions occurred during the month of August.

Aug. 1 N. Fount, the owner of the business, invested \(\$ 150\) in the business.

5 Purchased merchandise for \(\$ 125\) on credit from B Company, terms \(2 / 10, \mathrm{n} / 30\).

11 N. Fount, the owner of the business, contributed an automobile worth \(\$ 750\) to the business.

13 Issued check number 5 to G Company to buy store supplies for \(\$ 15\).

15 Sold merchandise on credit to J. Kirk for \(\$ 120\), terms \(\mathrm{n} / 30\).

16 Returned \(\$ 35\) of defective merchandise to B Company from the purchase on August 5.

Aug. 19 Issued check number 7 to M Company to pay the \(\$ 225\) due for a purchase of July 20.
26 J. Kirk returned \(\$ 45\) of merchandise originally purchased on August 15 .
31 Accrued salaries payable were \(\$ 30\).
\section*{Required}
Journalize the transactions during August that should be recorded in the General Journal.