The following are selected transactions for P Quill Company. For each transaction, indicate the account(s) to be debited and the account(s) to be credited. Also indicate in which of the following journals each transaction will be recorded Sales Journal (S), Cash Receipts Journal (CR), Purchase (P), Cash Payments (CP), or General Journal (GJ).

a) Purchased inventory on account from P. Parker.

b) Received cash from the bank as a loan for business.

c) Made payment to P. Parker no discount was given.

d. Made a sale on account to S. Rogers.

e) Issued a debit memo to T. Stark for return of faulty goods.