18) Tom and Jerry Company uses special journals along with the general journal to record its daily transactions. Using the following abbreviations, identify the appropriate journal in which to record each transaction. Sales Journal Purchases Journal Cash Receipts Journal CR Cash Payments Journal General Journal a) Sold merchandise on account, $5,800 b) A customer purchased additional inventory on account, credit terms 2/10 n/30, $3,500 c) A customer who had previously purchased merchandise on account returned defective merchandise for credit d) Purchased inventory on account, $4,680 e) Purchased office furniture, no money down, with 60 days to pay, $1,850 f) Closed the income summary account to capital, net income was $65,000 g) Collected $3,600 from cash sales h) Purchased a used copy machine paying $3,200 cash ) Received a cheque for $3,210 from a customer who was paying off his account in full i) Paid the telephone bill for the month, $230