Questions 1-3 are based on the following data.

Cotter Corporation had the following selected transactions for the month of May, 20XX.

May 4 Received $300 from E. Gilmour representing the balance from a sale made in March.

6 Made a credit sale of merchandise to W. Jones, invoice No. 506, $890.

7 E. Cotter invested additional cash of $6,000.

8 Sold merchandise on credit to R. Hopkins, invoice No. 507, $2,000.

11 Received payment from W. Jones for invoice No. 506, less a 2% discount.

13 R. Hopkins was granted a $90 credit for merchandise returned.

15 Cash sales for the first half of the month totaled $740.

19 Sold merchandise on account to R. Donovan, invoice No. 508, $1,250.

21 Received payment from R. Hopkins for invoice No. 507, less return of May 13.

25 Sold merchandise on account to D. Ruddy, invoice No. 509, $1,845.

27 Obtained a short-term loan of $1,500 from a local bank.

28 Received payment from R. Donovan for invoice No. 508, less a 2% discount.

31 Cash sales for the second half of the month totaled $620.

1. The total of the cash column in the cash receipts journal is

A. $13,257.20

C. $7,257.20

B. $13,167.20

D. $7,167.20

2. The total of the sales journal for the month is

A. $7,485.

B. $7,345.

C. $5,985.

D. $5,895.

3. Which of the following transactions will appear in the general journal?

A. May 7

B. May 13

C. May 7 and 13

D. May 7, 13, and 27