EX 5-3 Identify journals OBJ. 2 Assuming the use of a two-column (all-purpose) general journal, a revenue journal, and a cash receipts journal as illustrated in this chapter, indicate the journal in which each of the following transactions should be recorded: a. Closing of drawing account at the end of the year. b. Providing services for cash. c. Sale of office supplies on account, at cost, to a neighboring business. d. Receipt of cash from sale of office equipment. e. Receipt of cash for rent. f. Receipt of cash on account from a customer. g. Providing services on account. h. Investment of additional cash in the business by the owner. i. Receipt of cash refund from overpayment of taxes. j. Adjustment to record accrued salaries at the end of the year