Jamies Hardware uses the columnar cash journals illustrated in the book. In April, the following selected cash transactions occurred.

Required

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

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1. Gave a refund to a customer for the return of damaged goods. 2. Received payment from a customer. The payment was received within the discount period and the customer received a 3% discount. 3. Purchased inventory for cash. 4. Paid a creditor within the discount period and received 3% discount. 5. Received collection from customer after the discount period had expired. 6. Paid freight on inventory purchased. 7. Paid cash for office equipment. 8. Received cash refund from supplier for inventory returned. 9. Withdrew cash for personal use of owner. 10. Made cash sales.