For each of the following transactions, indicate which Journal and which special Ledger if any (Acct Rec. or Acct Pay) should be used to record the transaction:

a) Issued check #421 for payment of salaries .

b) Sold Merchandise for CASH , $50,000.

c) Purchase supplies on account $4,500.

d) Corrected a prior journal entry re payroll

e) Received payment from a customer.

f) Paid a creditors bill re supplies purchased last month.

g) Purchased Inventory for cash.

h) Returned defective merchandise to the creditor

i) A customer returned merchandise to us. The sale was made last month.

j) Received a bill from American Express for Travel.