Black Oil Corporation. uses a Sales Journal, Purchases Journal, Cash Receipts Journal, Cash Disbursements Journal, and General Journal.

The following transactions were completed by Black Oil Corporation during the month of October:

Oct. 3

Sold merchandise for $5,500 to the South Corp. on credit, Invoice No. 1122.

Oct. 6

Sold a piece of land for $16,400 cash. The land was originally

purchased for $12,600.

Oct. 11

Purchased supplies for $420 cash.

Oct. 15

Issued a credit memo for $550 to West Corp. for returned merchandise.

The merchandise cost $100 and was returned to inventory.

Oct. 21

Returned $330 of merchandise purchased from Min Corp. for credit on account.

Oct. 24

Paid monthly salaries of $5,400.

Oct. 31

Recorded depreciation on equipment of $1,200.

(a)Record the appropriate transactions in the GeneralJournal.

(b)For the transactions not recorded in the General Journal, indicate the correct journal of originalentry.