The accounting system of Carlton and Sons consists of a general journal (GJ), a cash receipts journal (CR), a cash disbursements journal (CD), a sales journal (SJ), and a purchases journal (PJ). For each of the following, indicate which journal should be used to record the following transactions.

a. received interest on loan.

b. Recorded amortization expense.

c. Purchased machinery for cash.

d. Purchased merchandise on account.

e. Sold merchandise on credit. (the sale only , not the cost of merchandise)

f. Sold merchandise on cash. (the sale only , not the cost of merchandise)

g. Paid adverstising bill.

h. Recorded accrued salaries payable.

i. Paid utility bill.

j. Recorded depreciation expense.

k. Sold machinery for cash.

l. Collected cash from customers account.

m. Paid employees wages.

n. Paid interest on a loan.