Smith Auto uses a sales journal, purchases journal, cash receipts journal, cash payments journal, and general journal. Journalize its transactions that should be recorded in the general journal. For those not recorded in the general journal, identify the special journal where each should be recorded.

July 3. The company purchased $3,100 of merchandise on credit from Advanced Parts, terms n/60.
6. The company sold $600 of merchandise for cash (cost is $450) to O’Reily.
7. The owner, A. Smith, contributed equipment worth $5,000 to the company.
9. The company sold $750 of used equipment (noninventory) on credit to Junk Yard, terms n/30.
13. The company sold $3,200 of merchandise (cost is $2,800) on credit to J. Bell, terms n/30.
15. The company granted J. Bell an allowance (price reduction) of $500 for merchandise purchased on July 13. Smith Auto credited Accounts Receivable for that amount.
22. The company purchased a building for $20,000 by issuing a note payable.
26. The company paid salaries of $4,400 with cash.