Devotchka Co. uses the perpetual method, special journals, and a general journal. The following transactions occurred during May 2020. May 1 Z. Devotchka invested $25,000 cash in the business. 2 Sold merchandise to A. A. Bondy for $5,600 cash. The cost of the merchandise sold was $3,500. 3 Purchased merchandise for $4,300 from Y. Vandyver using check no. 101. 14 Paid salary to D. Dilego $1,200 by issuing check no. 102. 16 Sold merchandise on account to S. Stevens for $840, terms n/30. The cost of the merchandise sold was $500. 22 A check of $7,200 is received from S. Sufjan in full for invoice 101; no discount given. (a) Prepare a multiple-column cash receipts journal and record the transactions for May that should be journalized.