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Activity #14-A Swisher Company had the following transactions during March. 1. Collected cash on account from Oakland Company. 2. Purchased equipment by signing a note payable. 3. Sold merchandise on account. 4. Purchased merchandise on account. 5. Paid P2,400 for a 2-year insurance policy. Instruction: Identify the journal in which each of the transactions above is recorded. Activity #14-B Cassandra Wilson Company uses a six-column cash receipts journal with the following columns: Cash (Dr.) Other Accounts (Cr.) Sales Discounts (Dr.) Cost of Goods Sold (Dr.) Accounts Receivable (Cr.) Merchandise Inventory (Cr.) Sales (Cr.) Cash receipts transactions for the month of July 2017 are as follows. July 3 Cash sales total P5,800 (cost, P3,480). 5 Received a check for P6,370 from Jeltz Company in payment of an invoice dated June 26 for P6,500, terms 2/10, n/30. 9 Cassandra Wilson, the proprietor, made an additional investment of P5,000 in cash in the business. 10 Cash sales total P12,519 (cost, P7,511). 12 Received a check for P7,275 from R. Eliot & Co. in payment of a P7,500 invoice dated July 3, terms 3/10, n/30. 15 Received a customer advance of P700 cash for future sales. 20 Cash sales total P15,472 (cost, P9,283). 22 Received a check for P5,880 from Beck Company in payment of P6,000 invoice dated July 13, terms 2/10, n/30. 29 Cash sales total P17,660 (cost, P10,596). 31 Received cash of P200 on interest earned for July. Instructions: (a) Journalize the transactions in the cash receipts journal. (b) Contrast the posting of the Accounts Receivable and Other Accounts columns