Doughton Furniture Company purchased merchandise on credit from Furniture Supply for $8,000. Two days later Doughton returned $2,000 of the merchandise due to damage. When Doughton pays for the merchandise minus the return, it would record the payment in the:

Question

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The payment for the merchandise minus the return will be recorded in the cash disbursements journal, as it is a payment made by Doughton Furniture Company. The general journal is used for adjusting entries, errors, and unusual transactions, not regular transactions such as this. The purchases journal is used initially to record credit purchases, and the cash receipts journal is used to record cash received from customers. The accounts payable controlling account will reflect the decrease due to the return and the subsequent payment.

Doughton Furniture Company Purchased Merchandise on Credit from Furniture Supply