The Ball Corporation Uses a General Journal, a Sales Journal $\$ 3,000$

The Ball Corporation uses a general journal, a sales journal, a purchases journal, a cash receipts journal, and a cash payments journal.Below are listed 12 of Ball Corporation's transactions in 2010.
a. Purchased $\$ 3,000$ of merchandise on credit.
b. Sold $\$ 500$ merchandise on account.
c. Sold $\$ 1,500$ merchandise for cash.
d. Credited $\$ 300$ in sales returns to customer accounts.
e. Prepared adjusting and closing entries.
f. Paid $\$ 200$ office salaries.
g. Returned $\$ 250$ of defective merchandise to supplier for credit on account.
h. Purchased building site for $\$ 7,500$ cash
i. Purchased $\$ 1,000$ merchandise for cash
j. Collected $\$ 750$ from customers on account.
k. Purchased building by issuing $\$ 10,000$ note payable.
1. Received a $\$ 600$ income tax refund.
Required:
List letters (a)through (l)and indicate which journal would be used by Ball to record each transaction.