1.Owner took cash worth RM160 to purchase a special present for his son. *

Cash Receipts Journal

General Journal

Returns Inwards Journal

Sales Journal

Returns Outwards Journal

Purchases Journal

Cash Payments Journal

2.Sold goods to PearlKing Beauty Salon worth RM5,000 on credit. *

Purchases Journal

Returns Outwards Journal

General Journal

Returns Inwards Journal

Sales Journal

Cash Payments Journal

Cash Receipts Journal