Rewrite the journal entries within special journals shown below as standard journal entries (in which debits are displayed on top and credits are displayed on the bottom). Note that each special journal contains two journal entries.

1. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Cash Receipts Journal } \\ \hline & Account Credited & Accounts Receivable Cr. & Service Revenue Cr. & Other Accounts Cr. & Cash Dr. \\ \hline 4/5 & \multicolumn{5}{c|}{1,450} \\ \hline 4/12 & CMS, Inc. \\ \hline \end{tabular} 2. 3. 4. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Purchases Journal } \\ \hline Date & Account Credited & Inventory Dr. & Supplies Dr. & Account Debited & Other Accounts Dr. \\ \hline 4/9 & Fulto, Corp. \\ \hline 4/30 & \multicolumn{6}{|c|}{ BEED, Inc. } \\ \hline \end{tabular} 1. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Cash Receipts Journal } \\ \hline & Account Credited & Accounts Receivable Cr. & Service Revenue Cr. & Other Accounts Cr. & Cash Dr. \\ \hline 4/5 & \multicolumn{5}{c|}{1,450} \\ \hline 4/12 & CMS, Inc. \\ \hline \end{tabular} 2. 3. 4. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Purchases Journal } \\ \hline Date & Account Credited & Inventory Dr. & Supplies Dr. & Account Debited & Other Accounts Dr. \\ \hline 4/9 & Fulto, Corp. \\ \hline 4/30 & \multicolumn{6}{|c|}{ BEED, Inc. } \\ \hline \end{tabular}