In what journal would the following transactions be recorded? (Assume that a two-column sales journal and a single-column purchases journal are used.)

  (a) Cash received from signing a note payable.
  (b) Investment of cash by stockholders.
  (c) Closing of the expense accounts at the end of the year.
  (d) Purchase of merchandise on account.
  (e) Credit received for merchandise purchased and returned to supplier.
  (f) Payment of cash on account due a supplier.