The following special journal is taken from a merchandising company that uses the perpetual inventory system:

The following special journal is taken from a merchandising company that uses the perpetual inventory system: Cost of Sales Accounts Other Goods Sales Account Date Credited 1/31 Balance 2/2 H. Jones Notes 2/14 Payable 2/17 Sales Explanation PR Cash Dr. 51,739 637 Discount Receivable Accounts Sold Dr. Cr. Inv. 452 Note to bank Cash sales 351 1,300 x 1,248 2/22 Equipment 2/28 M. Simms Inv. 403 181 651 x 156 55,731 101) 1,023 13 1,036 (413) Cr. 13,265 650 156 14,071 (112) Cr. 5,567 33,930 1300 1,248 6,815 35,881 (411) (X) Inventory Cr. 3,000 680 3,680 (511/113) What is the name of the journal shown above? Answer below