Identify the journal in which each of the following transactions is recorded. Transactions Journals a. Cash sales. b. Owner withdrawal of cash. Cash Receipts Journal Cash Payments Journal General Journal Purchases Journal Sales Journal C. Cash purchase of land. d. Credit sales. e. Purchase of merchandise on account. f. Receipt of cash for services performed. On March 20, Concord's petty cash fund of $109 is replenished when the fund contains $15 in cash and receipts for postage $49, freight-out $12, and travel expense $28. Prepare the journal entry to record the replenishment of the petty cash fund. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 20