indicate in the margin beside each transaction the journal the transaction should be recorded in (ex. SJ, PJ, CRJ, CDJ, or GJ) and the special journal entry

- Bought inventory items from Pirates, Inc. on account for the gross amount of $45,000 (invoice \#TH1213). Terms 3/15, n/30. - Riley returned an item originally purchased on Dec 12 with a gross sales price of $7,000. - Received a check from Riley for the Dec 7 purchase. Amount received fully satisfied balance owed for the Dec 7 purchase. - Sold merchandise with a gross sales price of $15,000 on account to Evans (invoice \#12013). Terms 2/15,n/30. - Sold merchandise with a gross sales price of $9,000 on account to Carroll (invoice #12014). Terms 2/15,n/30. - Returned merchandise with a gross cost of $7,000 back to Tarheel Industries