The Stapleton Company uses special journals for sales, purchases, cash receipts, cash disbursements, and uses a general journal. They operate with a perpetual inventory system. The following transactions occurred during the current month of September:

Record the above transactions into the appropriate journals: sales journal, purchases journal, cash receipts, or cash disbursement journal in the tables below.

Sep. 1 Paid $5,800 cash for monthly rent to Wabash Properties, Check No. 1630. Purchased merchandise on credit for $4,600 from Bell Co., terms 1/10, n/30. 4 Invoice dated September 4. Sold merchandise on credit for $8,600 to Andrews Co., Invoice No. 413. The cost 8 of the goods sold is $ 4,300. Sold merchandise for $8,000 cash to Lacey Corp., Invoice No. 414. The cost of 10 the good sold is $4000. 13 Paid amount owed to Bell Co. from September 4 purchase, Check No. 1631. Collected $8,600 cash from the Andrews Co. for merchandise sold on September 178. Sold merchandise on credit for $5,200 to Frasier Corp., Invoice No. 415. The cost 24 of goods sold is $2,500. 31 Purchased office supplies for $5,340 cash from Maxwell Corp., Check No. 1632. Sales Journal Page 15 Cost of Goods Sold Date Account Debited Invoice Number PR Accounts Receivable Dr. Sales Cr. Dr. Inventory Cr. Purchases Journal Page 16 Date Account Date of Invoice Terms PR Accounts Office Other Inventory Dr. Payable Cr. Supplies Dr. Accounts Dr. Cash Receipts Journal Page 17 Other Cash Date Account Credited Explanation PR Accounts Sales Receivable Discount Dr. Sales Cr. Accounts Cost of Goods sold Dr. Inventory Cr. Dr. Cr. Cr. Cash Disbursements Joumal Page 22 Date Ck No. Payee Account Debited PR Cash Cr. Inventory Cr. Other Accounts Accounts Payable Dr. Dr