In what journal would the following transactions be recorded? (Assume that a two-column sales journal and a single-column purchases journal are used.)

(a) Recording of depreciation expense for the year.

(b) Credit given to a customer for inventory purchased on credit and returned.

(c) Sales of inventory for cash.

(d) Sales of inventory on account.

(e) Collection of cash on account from a customer.

(f) Purchase of office supplies on account.