Norren Company uses special journals and a general journal. The following transactions occurred during September 2022.

Sept. 2 Sold merchandise on account to J. Yancey, invoice no. 101, $780, terms n/30. The cost of the merchandise sold was $420.
10 Purchased merchandise on account from H. Heerey $600, terms 2/10, n/30.
12 Purchased office equipment on account from Y. Kojima $6,500.
21 Sold merchandise on account to K. Pricer, invoice no. 102 for $800, terms 2/10, n/30.
The cost of the merchandise sold was $480.
25 Purchased merchandise on account from G. Jeanik $835, terms n/30.
27 Sold merchandise to D. Schaff for $700 cash. The cost of the merchandise sold was $400.

Instructions

a. Prepare a sales journal (see Illustration J.6) and a single-column purchases journal (see Illustration J.12). (Use page 1 for each journal.)

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