P6-1A. Mitsui Corporation is a major distributor of school portables. All sales have terms 1/10, n/15. During July, the following select transactions occurred. For each transaction, identify into which special journal it should be journalized. Use SJ for sales journal, CRJ for cash receipts journal, and GJ for general journal. Also indicate if the accounts receivable sub-ledger is affected. Date Transaction Special Journal Affects Sub-ledger? July 1 Sold merchandise on account July 2 Defective merchandise sold on July 1 was returned by the customer due to incorrect colour July 5 Received payment regarding the July 1 sale July 14 Sold merchandise for cash July 22 Sold old equipment for cash July 31 Record accrued salaries for the month July 31 Accrued utilities for the month of July