The chart of accounts of Culver A.. includes the following selected accounts.

112	Accounts Receivable	401	Sales Revenue
120	Inventory	412	Sales Returns and Allowances
126	Supplies	505	Cost of Goods Sold
157	Equipment	610	Advertising Expense
201	Accounts Payable

In May, the following selected transactions were completed. All purchases and sales were on account except as indicated. The cost of all merchandise sold was 65% of the sales price.

May 2	Purchased merchandise from Yan Company 7,366.
3	Received freight bill from Porter Freight on Yan purchase 382.
5	Made sales to Eder Company 2,400 and Dixon Bros. 2,400, and Lamb Company 1,700.
8	Purchased merchandise from Quirk Company 8,720 and Zamora Company 8,409.
10	Received credit on merchandise returned to Zamora Company 833.
15	Purchased store supplies from Rizio Supply 965.
16	Purchased merchandise from Yan Company 4,880 and Quirk Company 7,243.
17	Returned supplies to Rizio Supply, receiving credit 99. (Hint: Credit Supplies.)
18	Received freight bills on May 16 purchases from Porter Freight 490.
20	Returned merchandise to Yan Company receiving credit 295.
23	Made sales to Dixon Bros. 1,900 and to Lamb Company 3,600.
25	Received bill for advertising from Anshus Advertising 973.
26	Granted allowance to Lamb Company for merchandise damaged in shipment 253.
28	Purchased equipment from Rizio Supply 450.

(a) Journalize the transactions above in a purchases journal, a sales journal, and a general journal.