Swirsky Company uses the cash receipts and cash payments journals illustrated in this appendix for a perpetual inventory system. In October, the following selected cash transactions occurred:
1. Made a refund to a customer for the return of damaged goods that had been purchased on credit.
2. Received payment from a customer.
3. Purchased merchandise for cash.
4. Paid a creditor.
5. Paid freight on merchandise purchased.
6. Paid cash for equipment.
7. Received a cash refund from a supplier for merchandise returned.
8. Withdrew cash for personal use of owner.
9. Made cash sales.
Indicate (a) the journal and (b) the columns in the journal that should be used in recording each transaction?