13 In the expanded purchases journal, debits are made in which columns? a. Accounts Payable, Merchandise Inventory, and Office Supplies b. Merchandise Inventory, Office Supplies, and Store Supplies c. Cash, Office Supplies, and Store Supplies d. Accounts Payable, Cash, and Merchandise Inventory 14. If a customer takes a sales discount, an entry is made in the a. cash receipts journal. b. sales journal. c. cash payments journal. d. general journal. Claims for which formal instruments of credit are issued as proof of the debt are a. accounts receivable. b. interest receivable. c. notes receivable. d. other receivables. 15