R$.$ Blossom Co$.$ uses special journals and a general journal. The following transactions occured during May $2022.$

May $1$ R$.$ Blossom invested $$45,000$ cash in the business.

May $2$ Sold merchandise fo Lawrie Co$.$ for $$5800$ Cash.. The cost of the merchandise sold was $$3,800.$

May $3$ Purchased merchandise for $$6,700$ from J$.$ Moskos using check no$.101.$

May $14$ Paid salary to H$.$ Rivera $$500$ by issuing check no$.102.$

May $16$ Sold merchandise on account to K$.$ Stanton for $$800,$ terms n$/30.$ The cost of the merchandise sold was $$550.$

May $22$ A check of $$8,500$ is received from M$.$ Mangini in full for invoice $101$; no discount given.

A$)$ Prepare a multi$-$column cash receipts journal and record the transactions for May that should be journalized.

B$)$ Prepare a multiple$-$column cash payments journal and record the transactions for May that should be journalized