Please solve both questions because I sent this question in the morning and no one answered me

1. Draw up a) Sales journal and Cash Receipt Journal b) Accounts Receivable Subsidiary Ledgers c) Accounts Receivable Control account. (9 marks) January 1: Sold OMR 10,000 merchandise inventory, 5/15, n/30, FOB destination with a cost price of OMR 7,000 to Mr. Nasser January 10: Sold OMR 20000 Merchandise inventory with a cost price of RO 14,000. January 12: Received cash from Mr. Nasser after discount. January 30: Sold merchandise inventory to Mr. Abdullah OMR 8,000(Invoice price) Cost price (OMR 5000) with a terms of 10/10, n/23 at FOB destination. 2. List out the Special journals and its uses to the business in your own words