13. In which journal is the cash sale of merchandise inventory recorded?

		A. General
		B. Cash Payments
		C. Purchases
		D. Sales
		E. None of the above

14. In which journal is a purchase return recorded?

		A. Cash Receipts
		B. Cash Payments
		C. Purchases
		D. Sales
		E. None of the above

15. In which journal is an adjusting entry recorded?

		A. General
		B. Cash Payments
		C. Purchases
		D. Sales
		E. None of the above

16. In the income statement for a merchandising company if the total operating expenses are 900000 and the total administrative expenses are 400000, how much is the total selling expenses?

		A.900,000
		B.500,000
		C.400,000
		D.200,000
		E. None of the above

17. In which journal is the collection of accounts receivable recorded?

		A. Cash Receipts
		B. Cash Payments
		C. Purchases
		D. Sales
		E. None of the above

18. In which journal is a sale on account recorded?

		A. Sales
		B. Cash Payments
		C. Purchases
		D. Cash Receipts
		E. None of the above

19. In which journal is a sales return recorded?

		A. Cash Receipts
		B. Cash Payments
		C. Purchases
		D. Sales
		E. None of the above

20. In which journal is the payment of rent recorded?

		A. Cash Receipts
		B. Cash Payments
		C. Purchases
		D. Sales
		E. None of the above