*Exercise 7-06 a-b (Video) Cullumber Company uses special journals and a general journal. The following transactions occurred during September 2020 Sept. Sold merchandise on account to H. Drew, invoice no. 101, $770, terms n/30. The cost of the 2 merchandise sold was $455. 10 Purchased merchandise on account from A. Pagan $640, terms 2/10, n/30. 12 Purchased office equipment on account from R. Cairo $6,000. 21 Sold merchandise on account to G. Holliday, invoice no. 102 for $835, terms 2/10, n/30. The cost of the merchandise sold was $485. 25 Purchased merchandise on account from D. Downs $820, terms n/30. 27 Sold merchandise to S. Miller for $730 cash. The cost of the merchandise sold was $440. Prepare a sales journal and record the transactions for September that should be journalized. (Record entries in the order presented in the problem statement) CULLUMBER COMPANY Sales Journal S1 Invoice Accounts Receivable Dr. Cost of Goods Sold Dr. Account Debited Date No. Ref. Sales Revenue Cr Inventory Cr. 2020 Prepare a single-column purchases journal and record the transactions for September that should be journalized. (Record entries in the order presented in the problem statement.) CULLUMBER COMPANY Purchases Journal P1 Account Inventory Dr. Date Credited Terms Ref. Accounts Payable Cr. 2020