Identify the journals used to record the following transactions. Place the appropriate letter in the blanks.

(S) Sales Journal

(P) Purchase Journal

(CR) Cash Receipts Journal

(CP) Cash Payment Journal

(J) General Journal

__ 1. Paid salaries

__ 2. Sold merchandise on credit.

__ 3. Recorded closing entries

__ 4. Purchased equipment on credit

__ 5. Sold merchandise for cash

__ 6. Owner invested cash into the business

__ 7. Purchase equipment for cash

__ 8. Paid the telephone bill

__ 9. Recorded a sales return

__ 10. Recorded adjusting entries