Medical Supply Company uses a cash receipts journal, a cash payments journal, a sales journal, a purchases journal, and a general journal. Which journal should be used to record each of the following transactions?

A. Payment of Property Taxes B. Purchase of Office Equipment on Credit C. Sale of Merchandise on Credit D. Sale of Merchandise for Cash E. Cash refund to a customer who returned Merchandise F. Return of Merchandise to a supplier G. Adjusting entry to record depreciation H. Purchase of a delivery truck for cash I. Purchase of merchandise on credit J. Return of merchandise by a customer company for credit to its account