For each of the below transactions for Dartmouth Company, indicate whether it would normally be recorded in a cash receipts journal, cash payments journal, sales journal, purchases journal, or general journal.

1.		Sale of merchandise for cash		Purchases JournalCash Payments JournalSales JournalGeneral JournalCash Receipts Journal
2.		Payment of employee salaries		Cash Receipts JournalSales JournalPurchases JournalGeneral JournalCash Payments Journal
3.		Sale of land for cash		General JournalSales JournalPurchases JournalCash Receipts JournalCash Payments Journal
4.		Depreciation on equipment		Sales JournalPurchases JournalCash Payments JournalCash Receipts JournalGeneral Journal
5.		Purchase of supplies on account		Cash Payments JournalPurchases JournalSales JournalGeneral JournalCash Receipts Journal
6.		Purchase of merchandise on account		General JournalPurchases JournalCash Receipts JournalSales JournalCash Payments Journal
7.		Purchase of land for cash		General JournalCash Receipts JournalPurchases JournalSales JournalCash Payments Journal
8.		Payment on account		Cash Payments JournalGeneral JournalPurchases JournalCash Receipts JournalSales Journal
9.		Return of merchandise purchased on credit		General JournalSales JournalPurchases JournalCash Payments JournalCash Receipts Journal
10.		Collection on account from customers		Cash Receipts JournalPurchases JournalGeneral JournalCash Payments JournalSales Journal
11.		Revenues and expenses closed to income summary		Cash Receipts JournalPurchases JournalSales JournalGeneral JournalCash Payments Journal
12.		Sale of merchandise on account		Sales JournalPurchases JournalCash Payments JournalCash Receipts JournalGeneral Journal