Wong Company, a sole proprietorship owned by V. Wong, uses special journals and a general journal. The company uses a perpetual inventory system and had the following transactions:

Sept. 2 Sold merchandise on account to T. Lu, $2,720, invoice #321, terms n/30. The cost of the merchandise sold was $1,960.

3 Purchased supplies on account from Berko Co., $175.

10 Purchased merchandise on account from Leonard Co., $800, FOB shipping point, terms n/30.

11 Paid freight of $90 to A&F Shippers.

11 Returned unsatisfactory merchandise to Leonard Co., $200, for credit on account.

12 Purchased equipment on account from Wells Co., $7,700.

16 Sold merchandise for cash to L. Maille, for $860. The cost of the merchandise sold was $490.

18 Purchased merchandise for cash from Leonard Co., $450, FOB destination.

20 Accepted returned merchandise from customer L. Maille, $860 (see Sept. 16 transaction). Gave full cash refund. Restored the merchandise to inventory.

24 Paid the correct amount owing for the merchandise purchased from Leonard earlier in the month.

25 Received payment from T. Lu for Sept. 2 sale.

26 Sold merchandise on account to M. Gafney, $890, invoice #322, terms n/30, FOB destination. The cost of the merchandise was $570. The appropriate party paid $75 to Freight Co. for shipping charges.

30 Paid September salaries, $2,360.

30 Withdrew cash for owner's personal use, $1,250.

30 Paid for supplies purchased on September 3.

Instructions

(a) Draw cash receipts and cash payments journals (see Illustrations C-5 and C-7) and a general journal. Use page 1 for each journal.

(b) Record the transaction(s) provided in EC-2 that should be recorded in the cash receipts journal.

(c) Record the transaction(s) provided in EC-2 that should be recorded in the cash payments journal.

(d) Record the transaction(s) provided in EC-2 that should be recorded in the general journal.