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