Chen Company uses a two-column sales journal and a six-column cash receipts journal. For each of the following transactions, indicate (a) the journal, and (b) the columns in the journal that should be used in recording each transaction. (Enter answers in alphabetical order for the "Dr." column.)

						(b) Columns in the Journal
		Transactions		(a) Journal		Dr.		Cr.		Description
1.		Received cash from sale of merchandise.		PurchasesCash ReceiptsCash PaymentsSalesGeneral		CashSales DiscountsCost of Goods SoldAccounts ReceivableSales RevenueAccounts PayableSales ExpenseInventoryOther Accounts		Sales RevenueOther AccountsCost of Goods SoldSales ExpenseAccounts ReceivableCashAccounts PayableSales DiscountsInventory		(To record cash received)
						InventoryCashOther AccountsSales DiscountsCost of Goods SoldSales ExpenseAccounts PayableSales RevenueAccounts Receivable		Cost of Goods SoldSales ExpenseCashAccounts ReceivableSales RevenueSales DiscountsInventoryOther AccountsAccounts Payable		(To record sale of merchandise)
2.		Sold merchandise on credit.		GeneralSalesCash PaymentsCash ReceiptsPurchases		Other AccountsSales ExpenseCost of Goods SoldCashAccounts PayableAccounts ReceivableSales DiscountsSales RevenueInventory		Other AccountsSales ExpenseCost of Goods SoldInventorySales DiscountsAccounts PayableAccounts ReceivableSales RevenueCash		(To record sale of merchandise on credit)
						Cost of Goods SoldOther AccountsInventorySales DiscountsCashSales ExpenseAccounts PayableAccounts ReceivableSales Revenue		Sales DiscountsSales ExpenseAccounts ReceivableCashCost of Goods SoldOther AccountsSales RevenueInventoryAccounts Payable		(To record sale of merchandise)
3.		Received a check from customer in payment of an invoice less a 2% discount.		Cash PaymentsCash ReceiptsPurchasesGeneralSales		Sales RevenueAccounts ReceivableCashSales DiscountsAccounts PayableInventoryOther AccountsSales ExpenseCost of Goods Sold		Sales DiscountsCashOther AccountsCost of Goods SoldAccounts PayableAccounts ReceivableInventorySales ExpenseSales Revenue
						Accounts ReceivableInventorySales DiscountsSales ExpenseCost of Goods SoldOther AccountsAccounts PayableSales RevenueCash		InventoryAccounts PayableSales DiscountsCashAccounts ReceivableCost of Goods SoldSales RevenueSales ExpenseOther Accounts
4.		Owner made an investment in the business.