Identify the journal and the specific column title(s) in which each of the following transactions is recorded.
Assume the company uses a periodic inventory system.
1. Cash sale
2. Credit sale
3. Sales return on account
4. Return of merchandise purchased for cash refund
5. Payment of freight on merchandise delivered to a customer
6. Cash purchase of merchandise
7. Credit purchase of supplies
8. Payment of freight on merchandise purchased from a supplier