Adwoa uses special journals and a general journal. The following transactions occurred during Dec $2023.$

Dec $1.$ Sold inventory on account for $$3,150,$ terms $2/5,$ n$/30.$

$3.$ Purchased inventory on account from Pen & Paper Ltd for $$4,200,$ terms $2/7,$ n$/30.$

$4.$ Received amounts owing from customers invoiced for sales of $$3,150$ on $1$ Dec.

$5.$ Adwoa invested a further $$4,400$ cash in the business.

$6.$ Paid Pen & Paper Ltd the amount owing.

$13.$ Purchased office equipment for $$2,350$ on cash.

$17.$ Sold inventory for cash $$2,800.$

$20.$ EFT transfer of $$3,000$ to PL Ltd covering full payment of purchased from last month.

Required

Record the transaction$($s$)$ for Dec that should be journalized in the multicolumn cash receipts journal and cash payments journal.