Sur Company began operations in January and completed these transactions during the month. Jan. 1 - Purchased for cash OMR 4,000 of merchandise inventory, FOB Shipping point from TRQ Merchandising Company Jan. 2 - Purchased on account OMR 5,000 of merchandise inventory, terms 2/15, n 45, FOB Destination from RST Trading Company. Jan. 5 - Sold for cash OMR 2,000 of merchandise inventory, FOB Shipping point with a cost of goods sold of OMR 1,200 to Bader Company Jan. 8 - Sold on account OMR 1,000 of merchandise inventory, terms 3/10, n 30, FOB Destination with a cost of goods sold of OMR 600 to Ali Company. Jan. 10 - Sales returns of OMR 200 of merchandise sold to Ali Company because of defects. Jan. 11 - Purchase returns of OMR 500 of merchandise to RST Trading due to damages in shipment. Jan. 15 - Paid RST Trading for the purchases made on account. Jan. 18 - Received payment from customer Ali Company for sold goods on account. Jan. 25 - Acquired land OMR 50,000 by issuing bonds. Jan. 30 - Paid the utility bill for OMR 300. Required: a. Enter the following transactions in the special journals. b. What is the purpose of special journals