The general ledger of Katie's Supplies includes the following accounts:

Transactions in August that affected purchases and cash payments were as follows:
Aug. 1 Purchased inventory on credit from Stiples Corp., $6,900. Terms were 2/10, n/30. The invoice was dated August 1.
1 Paid monthly rent, debiting Rent Expense for $2,000.
5 Purchased supplies on credit terms of 2/10, n/30 from Bella Supply Ltd., $450.
The invoice date was August 5.
8 Paid electricity bill, $600.
9 Purchased furniture on account from Rite Office Supply, $9,100. Payment terms were net 30. The invoice date was August 8.
10 Returned the furniture to Rite Office Supply. It was the wrong colour.
11 Paid Stiples Corp. the amount owed on the purchase of August 1.
12 Purchased inventory on account from Wynne Inc., $4,400. Terms were 3/10, n/30. The invoice was dated August 12.
13 Purchased inventory for cash, $650.
14 Paid a semiannual insurance premium, debiting Prepaid Insurance, $1,200.
15 Paid the account payable to Bella Supply Ltd., from August 5.
18 Paid gas and water bills with cash, $100.
21 Purchased inventory on credit terms of 1/10, n/45 from Cyber Software Ltd., $5,200. The invoice was dated August 21.
21 Paid account payable to Wynne Inc., from August 12.
22 Purchased supplies on account from Favron Sales, $2,740. Terms were net 30.
The invoice was dated August 21.
25 Returned $1,200 of the inventory purchased on August 21 to Cyber Software Ltd.
31 Paid Cyber Software Ltd. the net amount owed from August 21.
Required
1. Katie's Supplies records purchase returns in the general journal. Use the appropriate journal to record the above transactions: a purchases journal, a cash payments journal (omit the Cheque No. column), or a general journal.
2. Total each column of the special journals. Show that the total debits equal the total credits in each special journal.
3. Show how postings would be made from the journals by writing the account numbers and check marks in the appropriate places in the journals.

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Cash. Inventory. Prepaid Insurance Supplies. 111 Furniture. 187 211 Accounts Payable.. 131 Rent Expense... 161 564 583 171 Utilities Expense.