on the space provided, indicate whether the following transactions are to be recorded in the General Journal or Special Journals (specify) and prepare pro-forma journal intries. General/Special Journal 1. Bought merchandise on account from E, Retonel Trading costing P30,000. Term: 596-15 days. 2. Returned P10,000 cost of merchandise to f. Retanel Trading. 3. Paid the account with E. Retonel Trading and availed the 5% discount. 4. Bought merchandise in cash from Essie Garvez Enterprises. 5. Returned P5,000 cost of merchandise to Essie Garvez Enterprises and received the cash refund. 6. Sold merchandise in cash to J. Lopez Company amounting to PS0,000. 7. Received P10,000 worth of merchandise returned by J. Lopez Company and refunded with cash. 8. Sold merchandise on account to R. Baligala \& Sons worth P15,000. Term: 10% - 20 days. 9. Received P3,000 cost of merchandise returned by R. Baligala & Sons. 10. Collected the account of R. Baligala \& Sons with discount