Morali Consulting makes most of its sales and purchases on account. It uses the five journals (sales, cash receipts, purchases, cash payments, and general journal). Identify the journal most likely used to record the postings for the transactions indicated by numbers in the following \(\mathrm{T}\)-accounts.

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Cash 1. 5,000 400 2. Accounts Receivable 10,000 5,000 Inventory * 8. 2,000 10. Supplies Expense 600 5. 6. Prepaid Supplies 1,000 600 Accounts Payable 3. 400 2,000 7. 200 12. Service Revenue 10,000 Delivery Expense 11. 200