The accounting system of a company consists of a general journal, a cash receipts journal, a cash disbursements journal, a sales journal, and a purchases journal. For each of the following, indicate which journal should be used to record the transaction. Transaction 1. Paid interest on a loan. 2. Recorded depreciation expense. 3. Purchased office equipment for cash. 4. Purchased inventory on account. 5. Sold inventory on credit (the sale only, not the cost of the inventory). 6. Sold inventory for cash (the sale only, not the cost of the inventory). 7. Paid rent. 8. Recorded accrued interest payable. 9. Paid advertising bill. 10. Sold a factory building in exchange for a note receivable. 11. Collected cash from customers on account. 12. Paid employee salaries. 13. Collected interest on the note receivable. Journal