W.J. Company uses the gross method of recording purchases of merchandise. It also uses the perpetual inventory system. Transaction: On June 23, W. J. Co. returned defective merchandise to Cellar Company for credit. W.J. Co. had paid $1,065 for the defective merchandise. Required: (a) Select the appropriate special journal in which the transaction should be entered. (b) Enter the transaction in that journal. Journal Purchases Journal Cash Payments Journal General Journal