7. Bar code scanner S7-3 Identifying special journals Use the followi transactions a through n. e following abbreviations to indicate the journal in which you would reco J - General journal s sales journal CR = Cash receipts journal P Purchases journal CP Cash payments journal Transactions: a. Cash purchase of merchandise inventory b. Collection of dividend revenue earned on an investment c. Prepayment of insurance d. Borrowing money on a long term note pavable -e. Purchase of equipment on account