Uses of Special Journals 125pace provided, indicate the specials journal/s where the following transact serecarded: Closing journal entries. Payment with a purchase discount. Proceeds from the sale of an equipment: Sales of merchandise in cash. Purchases of office supplies or store supplies on account. Cash advance of an employee. Cash investment of a proprietor. Purchase of office supplies or store supplies in cash. Sales discounts given upon collection. Sales returns of merchandise sold on account. 1. Purchase returns of merchandise bought on account. 1. Sales returns of merchandise sold in cash. Purchase returns of merchandise bought in cash. 15. Sales of merchandise on account. 16. Purchases of merchandise on account. 17. Property and equipment invested in business. 18. Purchases of merchandise in cash. 19. Collection from customer's account. 20. Adjusting journal entries