Requirement: Record the transactions in the appropriate journals. (Sales Journal, Cash Receipts Journal, Purchase Journal, Cash Payments Journal, General Journal)

Transactions Sep-01 Received invoice #6651 from Manny Co. for merchandise purchase on account 70,500, Terms: 3/15, n/30. Sep-03 Received invoice #6652 from Kenneth Marketing for merchandise purchase on account, 160,000, Terms: 2/15, n/30. Sep-04 Returns defective merchandise to Kenneth Marketing 10,000. Sep-05 Paid 10,000 to Pablo co, for September rent, check #1201. Sep-08 Purchase merchandise for cash 36,000. Sep-12 Purchase merchandise on account from Francis enterprises for 46,000 per invoice #6653 Terms: 2/10, n/30. Sep-14 Issued check #1202 to Manny co. in full payment of account. Sep-17 Cash sales to Mary Ann co. for 28,000 per invoice #1001, OR #3001. Sep-20 Sold merchandise on account to XYZ co. for 100,000 less trade discount of 10%, Terms: 2/10, n/30 as per invoice #2021. Sep-22 Received merchandise return from XYZ co. for 20,000. Sep-26 - Return defective merchandis from francis enterprise, 2000 Sep-27 Received cash from XYZ CO. per OR#3002 in full payment of his account. Sep-27 Sales on account to Christine co. for 18,000 as per sales invoice #2022 Sep-28 Sold old furniture and fixtures for cash, costing 12,000 per invoice#1002, OR#3031 Sep-29 Paid Kenneth marketing in full, less returns and discount. Sep-30 Cash sales for the month 140,000 per invoice #1003, OR#3004