This problem continues the Daniels Consulting situation. Daniels Consulting performs systems consulting. Daniels has also begun selling accounting software and uses the perpetual inventory system to account for software inventory. During January 2017, Daniels completed the following transactions:
Completed a consulting engagement and received cash of $5,700.
Prepaid three months office rent, $2,400.
Purchased 50 units software inventory on account from Miller Co., $1,050, plus freight in, $50.
Sold 40 software units on account to Jason Needle, $2,625 (cost, $880).
Consulted with a client, Louis Frank, for a fee of $2,500 on account. (Use general journal.)
Paid employee salaries, $1,885, which includes accrued salaries from December of $685. Paid Miller Co. on account, $1,100. There was no discount.
Purchased 185 units software inventory on account from Whitestone Co., $4,810. Received bill and paid utilities, $375.
Sold 135 units software for cash, $5,265 (cost, $3,470).
Recorded the following adjusting entries:
a. Accrued salaries expense, $775
b. Depreciation on Equipment, $60; Depreciation on Furniture, $50
c. Expiration of prepaid rent, $800
d. Physical count of software inventory, 50 units, $1,300
Daniels Consulting had the following selected accounts with account numbers and normal balances:

Requirements
1. Use the appropriate journal to record the preceding transactions in a sales journal (omit the Invoice No. column), a cash receipts journal, a purchases journal, a cash payments journal (omit the Check No. column), and a general journal.
2. Total each column of the special journals. Show that total debits equal total credits in each special journal.
3. Show how postings would be made from the journals by writing the account numbers and check marks in the appropriate places in the journals.

Number Account Cash Accounts Receivable Software Inventory Office Supplies Prepaid Rent Equipment Accumulated Depreciation Equipment Furniture Accumulated Depreciation Furniture Accounts Payable Unearned Revenue Salaries Payable Common Stock Retained Earnings Sales Revenue Sales Discounts Service Revenue Cost of Goods Sold Salaries Expense Utilities Expense Depreciation Expense Equipment Depreciation Expense-Furniture Rent Expense Balances 17,950 3,600 112 114 116 300 0 3,600 60 3,000 50 3,600 1,800 685 20,000 2,255 170 180 181 211 212 213 311 314 411 412 419 511 531 541 551 561 571 0