Below are some transactions for Dartmouth Company:
1. Credit received for merchandise returned to a supplier
2. Payment of employee salaries
3. Sale of land for cash
4. Depreciation on equipment
5. Purchase of supplies on account
6. Purchase of merchandise on account
7. Purchase of land for cash
8. Payment on account
9. Return of merchandise sold for credit
10. Collection on account from customers
11. Revenues and expenses closed to income summary
12. Sale of merchandise on account
13. Sale of merchandise for cash
Instructions
For each transaction, indicate whether it would normally be recorded in a cash receipts journal, cash payments journal, sales journal, purchases journal, or general journal?