SHORT ANSWER. Write the word or phrase that best completes each statement or answers the question. 12) Using the following letters for your answer, identify the proper journal in which to record 12) each of the following transactions. Sales Journal Purchases Journal Cash Receipts Journal Cash Payments Journal General Journal S CR CP J a. Payment of accrued salaries b. Owner's withdrawal of cash c. Owner's investment of cash d. Purchase of land for cash. e. Receipt of payment on account f. Sale of furniture in exchange for a note receivable g Cash refund to a customer for returned merchandise h. Payment for the purchase of inventory within the discount period i. Receipt of cash refund for returned merchandise 1. Sale of merchandise on account k. Owner's investment of equipment 1. Purchase of supplies on account m. Sale of merchandise for cash Purchase of merchandise for cash n