Enter the Business Solutions transactions for January through March in a sales journal like that in Exhibit 7.5 (insert n/a in the Invoice column), a cash receipts journal like that in Exhibit 7.7, a purchases journal like that in Exhibit 7.9 (use Computer Supplies heading instead of Office Supplies), and a cash disbursements journal like that in Exhibit 7.11 (insert n/a in the Check Number column), or a general journal. Number journal pages as page 2. If the transaction does not specify the name of the payee, state not specified in the Payee column of the cash disbursements journal.