Directions: Identify which appropriate special journal should each of the given transactions be recorded. Write the letter only. A. SALES JOURNAL B. CASH RECEIPTS JOURNAL C. PURCHASES JOURNAL D. CASH DISBURSEMENT JOURNAL E. GENERAL JOURNAL _1. Purchased merchandise from V. Antolan on account, P36,000. _2. Returned 3,000 of the merchandise purchase on account. _3. Sold merchandise on account to C. Eugenio, P42,000. 4. Borrowed P60,000 from the Viva Bank by issuing a 12%, 60-day note payable. _5. Purchased merchandise, P47,000 and issued check no. 71 for the payment. _6. Sold merchandise for cash, P62,000. 7. Paid an invoice amounting to 28,000 to Y. Famor less 2% discount. Issued check no. 72 _8. Paid salaries, P12,000 _9. Collected P26,000 past due invoice from R. Reyes 10. Paid past due invoice to D. Ramos, P32,000. 11. V. Abulencia, the owner of a merchandising company made an additional investment: Building worth P100,000 and Land worth 250,000. 12. V. Abulencia, the owner, withdrew P30,000 from the business. 13. Purchased merchandise from J. Mojica on account, P85,000. 14. Sold merchandise to C. Lim on account, P24,000. 15. Received returns from the credit sales amounting to 4,000. _16. Made a cash sales amounting to 25,000. _17. Collected amount due less 3% discount on an invoice of P22,000 from D. Mallari. 18. Purchased merchandise, P9,000. Issued check no. 77 19. Paid for utilities, P5,000 20. Purchase transportation equipment on account, 50,000