Special Journals

CP Cash payments journal

CR Cash receipts journal

P Purchases journal

$S$ Sales journal

GJ General Journal

$0.q,$ Paid weekly salaries.

a$.$

$q,$ Purchased office equipment on account.

b$.$ Sold merchandise for cash.

c$.$ Paid for goods purchased in a$.$

d$.$ Owner withdrew cash from the business.

e$.$

$$ Paid for advertising expense

f $$ Purchased merchandise on account.

g$.$ Gave customer credit on account for merchandise returned.

h$.q,$ Owner invested additional cash in the business.

i$.q,$ Sold merchandise on account.

j$.q,$ Received credit on account from a supplier for merchandise returned.