1. Assuming the use of a two-column (all-purpose) general journal, a revenue journal, and a cash receipts journal as illustrated in this chapter, indicate the journal in which each of the following transactions should be recorded:
a. Receipt of cash from sale of office equipment.
b. Sale of office supplies on account, at cost, to a neighboring business.
c. Providing services for cash.
d. Closing of drawing account at the end of the year.
e. Adjustment to record accrued salaries at the end of the year.
f. Receipt of cash refund from over payment of taxes.
g. Receipt of cash on account from a customer.
h. Receipt of cash for rent.
i. Investment of additional cash in the business by the owner.
j. Providing services on account.