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

A company uses four special journals: purchases,sales,cash receipts and cash disbursements.The following transactions were incurred during August:
$\begin{array}{|c|l|lc|}\hline \text { Aug. } & 1 & \begin{array}{l}\text { Purchased merchandise from Able Co. for } \$ 2,000 \text { terms } 2 / 10, n / 30 \text {, Invoice dated August } \\1 \text {. }\end{array} \\\hline & 4 & \begin{array}{l}\text { Sold merchandise on credit to Coe Co. for } \$ 4,000 \text {, terms } 2 / 10, n / 30 \text {, Invoice No. } 245 \text {. Cost } \\\text { of the goods sold is } \$ 2,320 \text {. }\end{array} \\\hline & 5 & \begin{array}{l}\text { Sold merchandise on credit to Delta Corp. for } \$ 3,000 \text {, terms, } 2 / 10, n / 30 \text {, Invoice No. } 246 \text {. } \\\text { Cost of the goods sold is } \$ 1,740 \text {. }\end{array} \\\hline & 7 & \text { Paid salaries accrued on July } 31, \$ 2,100 \text { to manager Ms. Krenz. Check No. } 756 . \\\hline & 9 & \text { Returned merchandise costing } \$ 200 \text { to Able Co. from August } 1 \text { purchase } \\\hline & 11 & \text { Paid Able Co. for the August } 1 \text { purchase, Check No. } 757 . \\\hline & 12 & \begin{array}{l}\text { Accepted merchandise returned by Coe Co. from August } 4 \text { sale. Issued credit } \\\text { memorandum for } \$ 500 \text {. Cost of the goods returned is } \$ 290 \text {. }\end{array} \\\hline & 13 & \text { Received cash payment from Coe Co. for August } 4 \text { sale. } \\\hline & 19 & \text { Received cash payment in full from Delta Corp. for the August } 5 \text { sale. } \\\hline & 28 & \text { Recorded cash sales for the month, } \$ 9,000 \text {. Cost of the goods sold is } \$ 5,220 \text {. } \\\hline & 29 &\text { Paid cash to Incite Telephone Co. for monthly telephone bill \$250, Check No. } 758 \\\hline \end{array}$

Record these transactions in the appropriate special journals below.