The general ledger of Crystal Lake Golf Shop includes the following selected accounts, along with their account numbers: (Click on the icon to view the accounts.) Transactions in December that affected purchases and cash payments follow. i (Click on the icon to view the transactions.) Read the requirements. Number Account 111 Cash 131 161 171 Merchandise Inventory Prepaid Insurance Office Supplies Number Account 181 Equipment 211 Accounts Payable 564 583 Rent Expense Utilities Expense Dec. 2 Purchased merchandise inventory on credit from Triton, $4,900. Terms were 3/10 n/30. 3 Paid monthly rent, debiting Rent Expense for $2,200. 5 Purchased office supplies on credit terms of 3/10 n/30 from Rapid Supply, $480. 8 Received and paid electricity utility bill, $540. 9 Purchased equipment on account from Alright Equipment, $6,500. Payment terms were net 30. 10 Returned the equipment to Alright Equipment. It was damaged. 11 Paid Triton the amount owed on the purchase of December 2. 12 Purchased merchandise inventory on account from Crandell Golf, $4,400. Terms were 2/10 n/30. 13 Purchased merchandise inventory for cash, $650. 14 Paid a semiannual insurance premium, debiting Prepaid Insurance, $1,900. 16 Paid its account payable to Rapid Supply, from December 5. 18 Received and paid gas and water utility bill, $500. 21 Purchased merchandise inventory on credit terms of 3/10 n/45 from Darling, Inc., $3,500. 21 Purchased merchandise inventory on credit terms of 3/10 n/45 from Darling, Inc., $3,500. 21 Paid account payable to Crandell Golf from December 12. 22 Purchased office supplies on account from Office Stuff, Inc., $100. Terms were net 30. 26 Returned to Darling, Inc. $800 of the merchandise inventory purchased on December 21. 31 Paid Darling, Inc. the net amount owed from December 21, less the return on December 26. 1. Crystal Lake Golf Shop records purchase returns in the general journal. Use the appropriate journal to record the transactions in a purchases journal, a cash payments journal (omit the Check No. column), and a general journal. The company uses the perpetual inventory system. 2. Total each column of the special journals. Show that total debits equal total credits in each special journal. 3. Show how postings would be made from the journals by writing the account numbers and check marks in the appropriate places in the journals. (Assume all postings are made to the applicable ledgers.)