Bell Corporation uses a general journal, a sales journal, a purchases journal, a cash receipts journal, and a cash payments journal. Twelve of Bell Corporation's transactions for the current year are listed below.

a. Purchased $3,000 of merchandise on account.

b. Sold $500 of merchandise on account.

c. Sold $1,500 of merchandise for cash.

d. Credited $300 in sales returns to customer accounts.

e. Prepared adjusting and closing entries.

f. Paid $200 of office salaries.

g. Returned $250 of defective merchandise to a supplier on account.

h. Purchased a building site for $7,500 cash.

i. Purchased $1,000 of merchandise for cash. j. Collected $750 from customers on account. k. Purchased a building by issuing $10,000 note payable.l. Received a $600 income tax ref

Required: List theletters (a) through (l) to reference the transactions shown above, and next to each letter write the name ofthejournal in whichBell wouldrecord thattransaction.