Happy House Bakeshop uses a cash receipts journal, a sales journal, purchases journal, cash disbursements journal, cash receipts journal, and a general journal.

1.Identify which journal should be used to record each of the following transactions?

A. Adjusting entry to record depreciation

B. Purchase of baking equipment on credit

C. Sale of merchandise on credit

D. Sale of merchandise for cash

E. Cash refund to a customer who returned a product that was purchased

F. Return of merchandise to a vendor that was damage

G. Payment of property taxes

H. Purchase of a delivery van for cash

I. Purchase of merchandise on credit

2. Explain how special journals can benefit accounting personnel.