Abercrombie Company uses four special journals:Purchases, Sales, Cash Receipts, and Cash Disbursements.The following transactions were incurred during August:

Aug. 1 Purchased merchandise from Able Co. for $2,000, terms 2/10, n/30.

3Purchased merchandise from Baker Co. for $1,000, terms 1/15, n/30.

4Sold merchandise on credit to Coe Co. for $4,000, terms 2/10, n/30, Invoice No. 245.

8Purchased office supplies on credit from Echo Co. for $300, terms n/30.

9Returned merchandise costing $200 to Able Co. from August 1 purchase.

11 Paid Able Co. for the August 1 purchase, Cheque No. 758.

13 Received payment from Coe Co. for August 4 sale.

15 Paid rent expense $1,500, Cheque No. 759.

18 Received $2,300 for a $2,000 note receivable from Fox Corp.

20 Made payment in full to Baker Co. for the August 3 purchase, Cheque No. 760.

28Recorded cash sales for the month $9,000.

29Paid monthly telephone bill $250, Cheque No. 761.

required PURCHASES JOURNAL AND CASH PAYMENTS JOURNAL