Which journal(s) would be used to record the following transactions? The business is registered for GST.

(a)    The introduction of cash and office equipment by the owner on establishment of the business.

(b)    The cash payment of rent in advance.

(c)    The purchase of inventory on credit.

(d)    The purchase of office supplies on credit.

(e)    The sale of inventory on credit.

(f)    The sale of some pieces of office equipment on credit.

(g)    The collection of cash from a customer.

(h)    The return of part of the inventory purchased previously on credit from a supplier.

(i)    The adjusting entry for rent which is still prepaid at the end of the accounting period.

(j)    The adjusting entry for unused office supplies.

(k)    The closing entry for expenses at the end of the period.