The Cubby Bear uses a periodic inventory system. Journalize the following transactions on a two-column journal.

a. Soda sales for the day total $600, $300 of which was paid in cash with the balance charged to guests open accounts.

b. A storeroom purchase of soda totaling $750 is charged by the operation to an open account.

c. A direct purchase of soda totaling $70 is made. Check number 901 is issued upon purchase.