Smith Auto uses a sales journal, purchases journal, cash receipts journal, cash payments journal, and general journal. July 3 The company purchased $4,100 of merchandise on credit from Advanced Parts, terms n/60. 6 The company sold $1,100 of merchandise (cost is $950) for cash to OReily. 7 The owner, A. Smith, contributed equipment worth $7,000 to the company. 9 The company sold $1,250 of used equipment (noninventory) on credit to Junk Yard, terms n/30. 13 The company sold $5,200 of merchandise (cost is $4,800) on credit to J. Bell, terms n/30. 15 The company granted J. Bell an allowance (price reduction) of $700 for merchandise purchased on July 13. Smith Auto credited accounts receivable for that amount. 22 The company purchased a building for $40,000 by issuing a note payable. 26 The company paid salaries of $5,400 with cash. Journalize its transactions that should be recorded in the general journal. (If the transaction is not recorded in the general journal, select "Not recorded in general journal" in the first account field.) Identify the journal where each of the following transactions should be recorded.