Betty Boop uses special journals and a general journal. The following transactions occurred during May 2023.

May 1	B. Boop invested a further $30,000 cash in the business
2	Sold inventory to J. Simon for $12,000 cash. The cost of the inventory sold was $8,400
3	Purchased inventory for $18,000 from L.M. Farr. Payment was made via EFT ref. no. 101
14	Paid salary to S. Little $1,400 by EFT ref. no. 102
16	Sold inventory on account to B. Jones for $1800, terms n/30, invoice no. 102. The cost of the inventory sold was $1260
22	An EFT for $18,000 is received from R. Dusto in full for invoice 101; no discount given

Record the transaction(s) for May that should be journalised in the Cash Receipts Journal and Cash Payments Journal using the following templates of cash journals.

Cash receipts Journal

Date	Account credited	Cash Dr	Discount Allowed Dr	Accounts Receivable Cr	Sales Cr	Other Accounts Cr	Cost of Sales Dr Inventory Cr
May 2023 1	B. Boop, Capital	Answer				Answer
2		Answer			Answer		Answer
22	R. Dusto	Answer		Answer
		Answer		Answer	Answer	Answer	Answer

Cash Payments Journal

Date	EFT Ref No.	Account Debited	Other Accounts Dr	Accounts Payable Cr	Discount Received Cr	Cash Cr
May 2023 3	Answer	Answer	Answer			Answer
14	Answer	Answer	Answer			Answer
			Answer			Answer