Princess Corp. uses a Sales Journal, Purchases Journal, Cash Receipts Journal, Cash Disbursements Journal, and General Journal. The following transactions were completed by the Princess Corp. during the month of October:

Oct. 3 Sold merchandise for $5,500 to the South Corp. on credit, Invoice No. 1122.

Oct. 6 Sold a piece of land for $16,400 cash. The land was originally purchased for $12,600.

Oct. 11 Purchased supplies for $420 cash.

Oct. 15 Issued a credit memo for $550 to West Corp. for returned merchandise. The merchandise cost $100 and was returned to inventory.

Oct. 21 Returned $330 of merchandise purchased from Min Corp. for credit on account.

Oct. 24 Paid monthly salaries of $5,400.

Oct. 31 Recorded depreciation on equipment of $1,200.

Required:

(a) Record the appropriate transactions in the General Journal.

(b) For the transactions not recorded in the General Journal, indicate the correct journal of original entry.