Sing Tao Beverages uses special journals and a general journal. The following transactions occurred during September 2008.

Sept.

2 ..Sold merchandise on account to Mephisto, invoice no. 101, $520, terms n/30. The cost of the merchandise sold was $300.

10 ..Purchased merchandise on account from Fantasia Bar & Grill $600, terms 2/10, n/30.

12 ..Purchased office equipment on account from Office Express $6,500.

21 ..Sold merchandise on account to Shinhan, invoice no. 102 for $800, terms 2/10, n/30. The cost of the merchandise sold was $480.

25 ..Purchased merchandise on account from Manion Wholesale $810, terms n/30.

27 ..Sold merchandise to Miller Brewery for $700 cash. The cost of the merchandise sold was $400.

(a) Draw a sales journal and a single-column purchases journal

(b) Record the transaction(s) for September that should be journalized in the sales journal and the purchases journal.