Use the following abbreviations to indicate the journal in which you would record transactions a through n. J = General journal S = Sales journal CR = Cash receipts journal P = Purchases journal CP = Cash payments journal Transaction Journal a. C. d. III e. Cash purchase of merchandise inventory b. Collection of dividend revenue earned on an investment Prepayment of insurance Borrowing money on a long-term note payable Purchase of equipment on account Cost of goods sold along with a credit sale g. Cash sale of merchandise inventory h. Payment of rent i. Depreciation of computer equipment j. Purchase of merchandise inventory on account k. Collection of accounts receivable 1. Expiration of prepaid insurance f. m. Sale on account n. Payment on account