1 EA4 2 3 For each of the following transactions, state which special journal (Sales Journal, 4 Cash Receipts Journal, Cash Disbursements Journal, Purchases Journal, or General 5 Journal) and which subsidiary ledger (Accounts Receivable, Accounts Payable, 6 neither) would be used in recording the transaction. 7 ap/ar 8 Special Journal Subsidiary Journal 9 cash A Paid utility bill 10 ar B. Sold inventory on account 11 genral journal C. Received but did not pay phone bill 12 purchases journal D. Bought inventory on account 13 E. Borrowed money from a bank 14 F. Sold old office furniture for cash 15 G. Recorded depreciation 16 H. Accrued payroll at the end of the accounting period 17 I. Sold inventory for cash 18 J. Paid interest on bank loan 19