5) The following are selected transactions for Jerrencerino Company. For each transaction, indicate the account(s) to be debited and the account(s) to be credited. Also indicate in which of the following journals each transaction will be recorded Sales Journal (S), Cash Receipts Journal (CR), or General Journal (GJ), by typing either an S, CR, or GJ. Jerrencerino uses the perpetual system Account(s) Account(s) Debit Credit Journal Sold merchandise on account to M. Mahar a b P Prat invested additional cash in the business Received C payment from M. Mahar No discount was given Made a cash sale d. Issued a credit memo to B Briggs Goods returned to e inventory