Chisholm Co. uses special journals and a general journal. Identify the journal in which each of the following transactions is recorded:
1. Sold merchandise on account.
2. Granted a cash refund for a sales return.
3. Received a credit on account for a purchase return.
4. Sold merchandise for cash.
5. Purchased merchandise for cash.
6. Received a collection on account.
7. Recorded depreciation on vehicles.
8. Purchased equipment on account.
9. Purchased merchandise on credit.
10. Paid utility expense in cash.