Screpcap Co. had the following transactions during the first week of June:

June 1 Purchased merchandise on account from Acme Supply, $2,700, plus freight charges of $160.

1 Issued Check No. 219 to Denver Wholesalers for merchandise purchased on account, $720, less 1% discount.

1 Sold merchandise on account to F. Colby, $246, plus 5% state sales tax plus 2% city sales tax.

2 Received cash on account from N. Dunlop, $315.

2 Made cash sale of $413 plus 5% state sales tax plus 2% city sales tax.

2 Purchased merchandise on account from Permon Co., $3,200, plus freight charges of $190.

3 Sold merchandise on account to F. Ayres, $211, plus 5% state sales tax plus 2% city sales tax.

3 Issued Check No. 220 to Ellis Co. for merchandise purchased on account, $847, less 1% discount.

3 Received cash on account from F. Graves, $463.

4 Issued Check No. 221 to Penguin Warehouse for merchandise purchased on account, $950, less 1% discount.

4 Sold merchandise on account to K. Stanga, $318, plus 5% state sales tax plus 2% city sales tax.

4 Purchased merchandise on account from Mason Milling, $1,630, plus freight charges of $90.

4 Received cash on account from O. Alston, $381.

5 Made cash sale of $319 plus 5% state sales tax plus 2% city sales tax.

5 Issued Check No. 222 to Acme Supply for merchandise purchased on account, $980, less 1% discount.

REQUIRED

1. Record the transactions in a general journal.

2. Assuming these are the types of transactions Screpcap Co. experiences on a regular basis, design the following special journals for Screpcap:

(a) Sales journal

(b) Cash receipts journal

(c) Purchases journal

(d) Cash payments journal