Read the following transaction descriptions and for each, identify the journal type for processing the transaction if the business uses specialised journals.

Journal Type	Description
SJ	Sales Journal
PJ	Purchases Journal
CP	Cash Payments Journal
CR	Cash Receipts Journal
GJ	General Journal

Enter the correct code for Journal Type each of the following.

Paid $800 cash to R Jones (a creditor) to pay an account
Commercial rent of $600 paid by EFT
Purchased Motor Vehicle on credit from F Ford for $25,000
Credit sales of $1,000 to M Luce
Owner took inventory for own use
Owner paid for personal expenses from business account
Sales of $500 for cash