Below are some typical transactions incurred by Ricketts Company For each transaction, indicate whether it would normally be recorded in a cash receipts journal, cash payments journal, sales journal single-column purchases journal, or general journal. Journals Transactions Payment of creditors on account. 1. 2. Return of merchandise sold for credit. 3. Collection on account from customers. 4. Sale of land for cash 5. Sale of merchandise on account. 6. Sale of merchandise for cash 7 Received credit for merchandise purchased on credit. 8 Sales discount taken on goods sold 9 Payment of employee wages Dry closed to owner's capital 4. Sale of land for cash. 5. Sale of merchandise on account. 6. 7. Sale of merchandise for cash. Received credit for merchandise purchased on credit. Sales discount taken on goods sold. 8. > > 9. Payment of employee wages. 10. Income summary closed to owner's capital. 11. Depreciation on building. 12. Purchase of office supplies for cash. 13. Purchase of merchandise on account. Selected account balances for Pharoah Company at January 1, 2020, are presented below. Accounts Payable $13.200 Accounts Receivable 22.600 Cash 16,400 Inventory 13,800 Pharoah's sales journal for January shows a total of $110,000 in the selling price column, and its one-column purchases journal for January shows a total of $77.700. The column totals in Pharoal's cash receipts journal are Cash Dr. 560,900; Sales Discounts Dr. $2,500, Accounts Receivable Cr. $45.400: Sales Revenue Cr. 56,300 and Other Accounts Cn $11.700. The column totals in Pharoah's cash payments journal for January are Cash Cr. $55.900 Inventory Cr $1,800, Accounts Payable Dr. $46,700; and Other Accounts Dr. $11.000. Hulse's total cost of goods sold for January is $63,900. Accounts Payable, Accounts Receivable. Cash, Inventory, and Sales Revenue are not involved in the Other Accounts column in either the cash receipts or cash payments journal, and are not involved in any general journal entries, the Ianuary 31 balance for Pharoah in the following accounts. The column totals in Pharoah's cash receipts journal are Cash Dr. $60.900; Sales Discounts Dr. $2.500: Accounts Receivable Cr. $45,400; Sales Revenue Cr. $6,300; and Other Accounts Cr. $11,700. The column totals in Pharoah's cash payments journal for January are Cash Cr. $55,900; Inventory Cr.$1,800, Accounts Payable Dr. $46,700; and Other Accounts Dr. $11,000. Hulse's total cost of goods sold for January is $63,900. Accounts Payable, Accounts Receivable, Cash, Inventory, and Sales Revenue are not involved in the Other Accounts column in either the cash receipts or cash payments journal, and are not involved in any general journal entries. Compute the January 31 balance for Pharoah in the following accounts. $ a. Accounts Payable $ b. Accounts Receivable $ . Cash $ d. Inventory $ Sales Revenue