3. Describe how the following transactions should be recorded, indicating the journals to be ased. Assume the four special joumals: Sales, Single Column Purchases. Cash Receints. Cash Disbursements, are available, together with a general joumal. (a) Purchased merchandise for $1,000, terms n/30- (b) Returned $100 of merchandise that had been purchased in (a). (c) Owner contributed $900 in eash and $4,500 in delivery equipment to the business. (d) The business sold the delivery equipment in (c) for $4,500. (c) Sent check for S40 to a customer. T. Baker, who had overpand his account by this amount. (f) Sold merchandise to T. Kriquct. 5500, term 2/10,n/30. (8) Purchased equipment on account for $1,800. Hint: Simply tell me which one of the listed Special Journals or Giencral Joernal would receive the entry