Identify which of the transactions below are entered in the correct special journal:

i$.$ Sale of land for cash $-$ General Journal

ii$.$ Discount allowed for early payment by customer $-$ Cash payments journal

iii. Depreciation on building $-$ General journal

iv$.$ Purchase of computer on credit $-$ Purchases journal

v$.$ Issue of shares for cash $-$ Cash receipts journal

a$.$

i & ii

b$.$

ii & iii

c$.$

iii & iv

d$.$

iv only

e$.$

iii & v