I need help with this journal entry. It is suppose to be to seperate entries and I know the first one is Debit A/P Credit merchandise inventory but I don't know what the other one is. Also, which journal do I put it in? Either the Purchase Journal, the Cash Receipts Journal, or the General Journal?

CHART OF GENERAL LEDGER ACCOUNTS

Account Title	Account Number
Cash	101
Petty cash	102
Accounts Receivable	106
Allowance for Doubtful Accounts	107
Interest Receivable	109
Notes Receivable	111
Merchandise Inventory	119
Office Supplies	124
Store Supplies	125
Prepaid Insurance	128
Office Equipment	163
Accumulated Depreciation Office Equipment	164
Store Equipment	165
Accumulated Depreciation Store Equipment	166
Camping Rental Equipment	167
Accumulated Depreciation Camping Rental Equipment	168
Building	183
Accumulated Depreciation Building	184
Accounts Payable	201
Interest Payable	203
Salaries Payable	209
Mortgage Note Payable 9%	251
Samuel Stephens, Capital	301
Samuel Stephens, Withdrawals	302
Camping Equipment Rental Revenue	406
Interest Earned	409
Camping Equipment Sales	413
Cost of Goods Sold	502
Depreciation Expense Building	606
Depreciation Expense Office equipment	612
Depreciation Expense Store Equipment	613
Depreciation Expense Camping Rental Equipment	615
Salaries Expense	622
Interest Expense	633
Insurance Expense	637
Office Supplies Expense	650
Stores Supplies Expense	651
Advertising Expense	655
Bad Debt Expense	656
Miscellaneous Expense	677
Telephone Expense	688
Utilities Expense	690
Income Summary

No other accounts will be needed

Business Paper No. 35

Inter-Office Memo	From Samuel Stephens	Date June 30, 20XX
To Bookkeeper	Subject Return of Merchandise to Vendor

Record the return of 1 large tent V-135 to Sampson Distributors for $825.00 Sampsons invoice #S4563, dated June 2, 20XX