Jessica Company uses a single-column purchases journal, a cash payments journal, and a general journal to record transactions with its suppliers and others. Record the following transactions in the appropriate journals (Purchases, Cash Payments, and General Journal). Some of the transactions below may be recorded in the General Journal.

Transactions

Dec. 4 - Purchased merchandise on account for $20,000 from Candler Company. Terms: 3/10, n/30; FOB shipping point.

Dec. 7 - Paid $8,000 to Insurance Company for a two-year fire insurance policy.

Dec. 8 - Purchased store supplies on account for $400 from Jack Supply Company. Terms: 2/10, n/30.

Dec. 10 - Purchased merchandise on account for $14,000 from Cher Corporation. Terms: 3/10, n/30; FOB shipping point.

Dec. 13 - Granted a reduction of $3,000 to Cher Corporation for merchandise purchased on December 11 and returned because of damage.

Dec. 14 - Paid Candler Company for merchandise purchased on December 4, less discount.

Dec. 16 - Purchased merchandise for $8,000 cash from Clements Company.

Dec. 20 - Paid Cher Corporation for merchandise purchased on December 10, less merchandise returned on December 13, less discount.

Dec. 25 - Purchased merchandise on account for $25,000 from Wendy Company. Terms: 3/10, n/30; FOB shipping point.

Dec. 31 - Purchased office equipment for $10,000 cash from Kent Office Supply Company.