For each of the transactions, state which special journal (sales journal, cash receipts journal, cash disbursements journal, purchases journal, or general journal) and which subsidiary ledger (Accounts Receivable, Accounts Payable, or neither) would be used in recording the transaction.
A. Paid utility bill
B. Sold inventory on account
C. Received but did not pay phone bill
D. Bought inventory on account
E. Borrowed money from a bank
F. Sold old office furniture for cash
G. Recorded depreciation
H. Accrued payroll at the end of the accounting period
I. Sold inventory for cash
J. Paid interest on bank loan