Please post the following transactions to the correct journal. (general journal, cash payments journal, cash receipts, purchases, and sales):

1. Sold $400 of merchandise to Bass-A-Rama Rentals and $114 of merchandise to Carl Jenkins. Both customers paid cash.

2. Sold $1950 of merchandise to waterfront Marina on account; terms 3/10, n/30; invoice #18.

3. Received a check from Bass-A-Rama rentals in full payment of invoice #16.

4. Received a check from Waterfront Marina in full payment of invoices #14 and 15. You must determine the amount of discount allowed, if any.

5. Certain unusable store equipment costing $1030 was returned by Mr Hobie and a credit was received from Office Equipment Company. The remaining balance due on the store equipment was paid in full.

6. Purchased $270 of merchandise for resale from Catamaran Corp. on account; terms n/30.

7. Purchased $340 of merchandise for resale from Danforth Tool on account; terms 2/10, n/30.

8. Purchased $1120 of merchandise for resale from Tackle Box Supply on account; terms 2/10, n/30.

9. Saile Board City returned $840 of merchandise purchased on June 17 and requested that their account be credited.

10. Requested and returned $205 of merchandise purchased from Nautical Industries and was given a credit on the account.

11. Marlinspike Marina signed a 12%, 60-day note dated June 20 to pay the balance of its account. The note has not been recorded yet. Sale date was June 19.

12. Mr Hobie leased some extra space in the new warehouse to Wayward Fishers. Seaside collected $500 for July and August rent. Use the Rent Revenue account.