Below are some typical transactions incurred by City Company. For each transaction, indicate whether it would normally be recorded in a cash Receipts journal (CR); cash payments journal (CP); sales journal (S); single-column purchases journal (P); or general journal (G). Please put your answer in the space provided next to each transaction:
Transaction
a. Payment to creditors on account
b. Return of merchandise sold on credit
c. Collection on account from customers
d. Sale of land for cash
e. Sale of merchandise on account
f. Sale of merchandise for cash
g. Received credit for merchandise purchased on credit
h. Sales discount taken on goods sold
i. Payment of employee wages
j. Income summary closed to owner's capital
k. Depreciation on building
l. Purchase of office supplies for cash
m. Purchase of merchandise on account