Oliver Company uses the columnar cash journals illustrated in the textbook. In April, the following selected cash transactions occurred.

  1. Made a refund to a customer for the return of damaged goods.
  2. Received collection from customer within the 3% discount period.
  3. Purchased merchandise for cash.
  4. Paid a creditor within the 3% discount period.
  5. Received collection from customer after the 3% discount period had expired.
  6. Paid freight on merchandise purchased.
  7. Paid cash for office equipment.
  8. Received cash refund from supplier for merchandise returned.
  9. Paid cash dividend to stockholders.
  10. Made cash sales.

Instructions
Indicate (a) the cash journal, and (b) the columns in the cash journal that should be used in recording each transaction.