Read each transaction and identify the appropriate journal that it should be recorded in:

1. Owner withdrew supplies
2. Sale made on account
3. Payment to vendor on account
4. Payment received from customer on account
5. Purchases on account
6. Adjusting journal entry for supplies used
7. Owner withdrew cash
8. Company borrows money from bank
9. Record monthly depreciation
10. Close revenue accounts at month's end

Options:

• Cash payments journal
• Cash receipts journal
• General journal
• Purchases journal
• Sales journal