Rotary Company uses four special journals (Sales, Cash Receipts, Purchases and Cash Disbursements) as well as a General Journal. For this question, you will only be recording the transactions that belong in the Purchases, Cash Disbursements and General Journals. The following transactions occurred during May 2020. The company uses a perpetual inventory system. May 2 Purchased merchandise inventory from Franky Co., invoice dated May 2nd terms 2/10, n/30, $6,200. 4 Sold merchandise on credit to Lenten Inc. for $6,750, terms 2/10, n/30, Invoice #543. Cost of merchandise inventory was $2,700. 6 Received a $400 credit memorandum from Franky Co. for merchandise inventory received on May 2nd and returned for credit. 11 Issued cheque #655 to Franky Co. to pay its May 2nd invoice. 12 Received payment from Lenten Inc. for the balance owing on their account 17 Purchased Office Supplies from Queen Co. for $450, terms 2/10, n/30. 29 Paid MTS for the monthly telephone bill, $325, cheque #656. 31 Recorded cash sales for the month, $13,000. Cost of merchandise, $9,000. REQUIRED: Record the above transactions for Rotary Company in the special journals provided as appropriate Note: It is not necessary to provide totals for the journals