Question 21 What is this illustration showing us about Accounting Information Systems and manual accounting systems? SALES JOURNAL Page 10 Date Account Invoice No. Ref. DR Accts. Receivable CR Sales DR COGS CR Merchandise Inventory 2019 Feb. 211 Feb. 23 Jack Customer Susan Carol 715 716 $3,800 $8.460 Figure 7.9 Sales Journal. (attbution: Copyright Rice University, OpenStax, under CC BY-NC-SA 4.0 cens $5,200 $10.660 Date Account Feb 21,2019 A/R, Jack Customer Sales Revenue COGS Merchandise Inventory DR CR 5,200 5,200 3,800 3,800 Question 22 (All answers must be correct and complete for credit.) a. What are the four special journals? b. Why do we use the four special journals? c. What are the two subsidiary ledgers? d. Why do we use them (the subsidiary ledgers)?