Mama Liana Cakes has the following selected transactions during March (amounts in thousands).

Mar. 2 Purchased equipment costing Rp7,400 from Hasan Company on account.

5 Received credit of Rp410 from Kusuma Company for merchandise damaged in shipment to Mama Liana.
7 Issued credit of Rp400 to Bambang Company for merchandise the customer returned.
The returned merchandise had a cost of Rp260.

Mama Liana uses a one-column purchases journal, a sales journal, the columnar cash journals used in the text, and a general journal.

Instructions
a. Journalize the transactions in the general journal.
b. In a brief memo to the president of Mama Liana Cakes, explain the postings to the control and subsidiary accounts from each type of journal.