Problem 78B Lively Home Products had the following transactions for the month of June 2017:

Jun.1	Sold $4,000 of merchandise to Thomas Chase, terms n/30. Inventory had a cost of $2,248. The sale was subject to 7 percent PST and 5 percent GST.
3	Purchased $9,000 of merchandise from STU Suppliers Inc., terms net 30, subject to 5 percent GST. The invoice was dated June 3.
6	Paid for the purchase of June 3 (STU Suppliers Inc.), cheque no. 12.
7	Paid $8,500 wages to employee, cheque no. 13.
9	Owner withdrew $22,500 for personal use, cheque no. 14.
11	Collected the amount owed by Thomas Chase (June 1).
13	Purchased equipment from DE Machinery Inc. for $25,000 plus 5 percent GST, terms n/30. The invoice was dated June 12.
14	Issued a debit memo to DE Machinery Inc. (June 13) for $3,000 plus 5 percent GST of equipment returned as defective.
15	Sold merchandise to DePloy Construction Ltd. for cash of $7,500 plus 7 percent PST and 5 percent GST. Inventory had a cost of $4,500.
16	Paid the account owing to DE Machinery Inc. (June 13, 14), cheque no. 15.
17	Purchased equipment from Alfreds Equipment Inc. for $21,000 plus 5 percent GST, terms net 60. The invoice was dated June 16.
22	Paid a $15,000 note due to Commercial Bank, plus interest of $1,500, cheque no. 16.
24	Sold $5,200 of merchandise for cash; inventory cost was $3,000. The sale was subject to 7 percent PST and 5 percent GST.
25	Paid $2,250 to Canada Revenue Agency for income taxes owing for the year 2016, cheque no. 17.
26	Returned merchandise purchased from STU Suppliers Inc., $1,500 plus 5 percent GST.
28	Purchased inventory for $9,000 plus 5 percent GST from Damon Ltd., promising to pay in 30 days. The invoice was dated June 28.
30	Recorded the adjusting journal entries for the month of June.

1. For each date, indicate which journal would be used to record the transaction assuming Lively Home Products uses a general journal, a sales journal, a cash receipts journal, a purchases journal, and a cash payments journal.

2. Record the appropriate transactions in the cash receipts journal and the cash payments journal using the special journal formats shown in Exhibit 7A1 found in the online Appendix.