Transactions must be entered correctly into the organisational journal system, following organisational policies and procedures and accounting requirements. Which journal should you use for the following transactions for a confectionery store:

• a customer pays for $130 worth of lollies by cheque
• the tenant who uses the storage shed pays $300 in rent
• a customer buys $1,000 worth of lollies, telling the sales clerk to put it on their account
• the customer realises they only needed $600 worth of lollies. The owner agrees to returning the surplus for a refund
• the organisation purchases nougat from the confectionery supplier