Using the five journals as named here: Sales, Purchases, Cash Receipts, Cash Disbursements, and General and using the following as possible column header titles: . Date, Account, Acct. No., Check No., Purchase Order No., Sales Invoice No., Ref. or None and using the accounts listed below, record journal entries for the following transactions, which uses the periodic inventory system: Merchandise Inventory Sales Accounts Payable Accounts Receivable Purchases Sales Discounts Cash Purchase Discounts Sales Returns and Allowances Cost of Goods Sold Purchase Returns and Allowances Sales Tax Payable . On Jul. 5, sold 20 thing-a-jigs to Miami Inc. for $2,150 cash and issued invoice #13, for inventory costing $945. . On Jul. 9, received payment from Palm Springs Inc., who bought 50 items for $4,000 on July 1 with terms of 2/10, n/30 on account number #312, for inventory costing $2,460. . On Jul. 22, received payment from Smith Mfg., who bought 30 items for $5,000 on July 8 with terms 2/10 n/30 on account #178, for inventory costing $2,198. JOURNAL Page 124 or Date DR DR (or other accounts) CR 2019 Jul. 5 Jul. 9 Jul. 22