$3$

Identify which of the transactions below are entered in the correct special journal:

i$.$ Sale of land for cash $-$ General Journal

ii$.$ Discount allowed for early payment by customer $-$ Cash payments journal

iii. Depreciation on building $-$ General journal

iv$.$ Purchase of computer on credit $-$ Purchases journal

v$.$ Issue of shares for cash $-$ Cash receipts journal

a$.,$ & &i

b$.$ ii & iii

c$.$ iii & iv

d$.$ iv only

e$.$ iii & v