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. \(1 \mathrm{~K}\). Neile, the owner of the business, invested \(\$ 45\) in the business.

3 Purchased merchandise for \(\$ 21\) on credit from F Company, terms \(\mathrm{n} / 30\).

6 Purchased store supplies from P Company for \(\$ 5\) cash.

8 Sold merchandise on credit to D. Saw for \(\$ 15\), subject to a \(\$ 2\) sales discount if paid by the end of the month.

Aug. 11 Purchased on credit from P Company office supplies for \(\$ 6\) and store supplies for \(\$ 10\), terms \(\mathrm{n} / 30\).
18 Sold merchandise to T. Rey for \(\$ 24\) cash.
30 Paid F Company \(\$ 21\) for the merchandise purchased on August 3.
\section*{Required}
1. On a sheet of notebook paper, draw a multicolumn Purchases Journal like the one that appears in Illustration E-3. (Dollar amounts in this exercise are small so that you may use narrow columns.)
2. Journalize the transactions during August that should be recorded in the Purchases Journal.