A Company Uses Four Special Journals: Purchases,sales,cash Receipts,and Cash Disbursements

A company uses four special journals: purchases,sales,cash receipts,and cash disbursements (perpetual inventory method).The following transactions were incurred during August:
$$\begin{array}{|l|l|l|}\hline\text { Aug. }&1&\text{Purchased merchandise from Able Co. for \$ 2,000 terms 2 / 10,} \mathrm{n} / 30 ,\text{ Invoice dated }\\&&\text{August 1.}\\\hline&4&\text{Sold merchandise on credit to Coe Co. for \$ 4,000 , terms 2 / 10, n / 30, invoice no. }\\&&\text{245. Cost of the goods sold is \$ 2,320 .}\\\hline&5&\text{Sold merchandise on credit to Delta Corp. for \$ 3,000 , terms 2 / 10,} \mathrm{n} / 30 \text{, invoice no.}\\&&\text{246. Cost of the goods sold is \$ 1,740 .}\\\hline&7&\text{Paid salaries accrued on July 31, \$2,100 to manager Ms. Krenz, check no. 756.}\\\hline&9&\text{Returned merchandise costing \$ 200 to Able Co. from August 1 purchase.}\\\hline&11&\text{Paid Able Co. for the August 1 purchase, check no. 757.}\\\hline&12&\text{Accepted merchandise returned by Coe Co. from August 4 sale. Issued credit}\\&&\text{memorandum for \$ 500 . Cost of the goods returned is \$ 290 .}\\\hline&13&\text{Received cash payment from Coe Co. for August 4 sale.}\\\hline&19&\text{Received cash payment in full from Delta Corp. for the August 5 sale.}\\\hline&28&\text{Recorded cash sales for the month, \$ 9,000 . Cost of the goods sold is \$ 5,220 .}\\\hline&29&\text{Paid cash to Incite Telephone Co for monthly telephone bill \$ 250 , check no. 758}\\\hline\end{array}$$
Record these transactions in the appropriate special journals below:
$$\begin{array}{l}\text { Sales Journal }\\\begin{array} { | l | l | l | l | l | l | } \hline \text { Date } & \begin{array} { l } \text { Account } \\\text { Debited }\end{array} & \text { Invoice Number } & \text { PR } & \begin{array} { l } \text { Accounts } \\\text { Receivable Dr. } \\\text { Sales Cr. }\end{array} & \begin{array} { l } \text { Cost of Goods Sold Dr. } \\\text { Inventory Cr. }\end{array} \\\hline & & & & & \\\hline & & & & & \\\hline & & & & & \\\hline & & & & & \\\hline & & & & & \\\hline\end{array}\end{array}$$
$$\begin{array}{l}\text { Purchases Journal }\\\begin{array} { | l | l | l | l | l | l | l | l | l | } \hline \text { Date } & \text { Account } & \begin{array} { l } \text { Date of } \\\text { Invoice }\end{array} & \text { Terms } & \text { PR } & \begin{array} { l } \text { Accounts } \\\text { Payable } \\\text { Cr. }\end{array} & \begin{array} { l } \text { Inventory } \\\text { Dr. }\end{array} & \begin{array} { l } \text { Office } \\\text { Supplies } \\\text { Dr. }\end{array} & \begin{array} { l } \text { Other } \\\text { Accounts } \\\text { Dr }\end{array} \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline\end{array}\end{array}$$
$$\begin{array}{ll} \text { Cash Receipts Journal }\\\begin{array} { | l | l | l | l | l | l | l | l | l | l|} \hline&&&&&&&&&\text{Cost of}\\&&&&&&&&&\text{Goods}\\ && & &&\text{Sales}&\text {Accounts }&&\text { Other }&\text{Sold Dr.}\\& \text{Account} && &\text{Cash}& \text{Discount}& \text{Receivable}&\text{Sales}&\text{Accounts}&\text{Inventory}\\\text{Date} &\text{Credited} & \text { Explanation } & \text{PR} &\text{Dr.} & \text{Dr.}&\text{Cr.}&\text{Cr.} & \text{Cr.}& \text{Cr.}\\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline\end{array}\end{array}\\$$
$$\begin{array}{l}\text { Cash Disbursements Journal }\\\begin{array} { | l | l | l | l | l | l | l | l | l | } \hline \text { Date } & \begin{array} { l } \text { Ck. } \\\text { No. }\end{array} & \text { Payee } & \begin{array} { l } \text { Account } \\\text { Debited }\end{array} & \text { PR } & \begin{array} { l } \text { Cash } \\\text { Cr. }\end{array} & \begin{array} { l } \text { Irventory } \\\text { Cr. }\end{array} & \begin{array} { l } \text { Other }\\\text { Accounts } \\\text { Dr. }\end{array} & \begin{array} { l } \text { Accounts } \\\text { Payable } \\\text { Dr. }\end{array} \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline & & & & & & & & \\\hline\end{array}\end{array}$$
$$\begin{array}{ll} \text { General Journal }\\\begin{array} { | l | l | l |l|} \hline \quad\quad\quad&\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad &\quad\quad &\quad\quad \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline & & & \\\hline\end{array}\end{array}\\$$