=+EX 5-3 Identify journals obj. 2 Assuming the use of a two-column (all-purpose) general journal, a purchases journal, and a cash payments journal as illustrated in this chapter, indicate the journal in which each of the following transactions should be recorded:

a. Payment of six months’ rent in advance.

b. Adjustment to record depreciation at the end of the month.

c. Adjustment to prepaid insurance at the end of the month.