Hall Co$.$ uses special journals and a general journal. The following transactions occurred during May $2027.$

May $1$ M$.$ Hall invested $$44,200$ cash in the business in exchange for common stock.

$2$ Sold merchandise to A$.$ Belton for $$6,800$ cash. The cost of the merchandise sold was $$4,760.$

$3$ Purchased merchandise for $$7,100$ from E$.$ Stein using check no$.101.$

$14$ Paid salary to M$.$ Hunt $$800$ by issuing check no$.102.$

$16$ Sold merchandise on account to S$.$ Spies for $$1,000,$ terms $\frac{n}{30}.$ The cost of the merchandise sold was $$700.$

$22$ A check of $$9,400$ is received from $N.$ Feeney in full for invoice $101$; no discount given.

$($a$)$ Prepare a multi$-$column cash receipts journal and a multi$-$column cash payments journal.

$($b$)$ Record the transactions for May that should be journalized in the cash receipts journal and cash payments journal,