Use the following abbreviations to indicate the journal in which you would record transactions a through n.

J equals General journal

S equals Sales journal

CR equals Cash receipts journal

P equals Purchases journal

CP equals Cash payments journal

a. Cash purchase of merchandise inventory

b. Collection of dividend revenue earned on an investment

c. Prepayment of insurance

d. Borrowing money on a long-term note payable

e. Purchase of equipment on account

f. Cost of goods sold along with a credit sale

g. Cash sale of merchandise inventory

h. Payment of rent