Your employer, which uses an accounting system almost exactly like that of Waren Distributing, purchased merchandise from the ABC Corporation. As the intern “gopher,” you were sent over to ABC to pick up the merchandise and deliver the purchase order (at the same time). You also gave ABC a company check to pay for the merchandise while you were there. Where this transaction would most likely be recorded first in your employer’s books?
A. purchase journal
B. accounts payable subsidiary ledger
C. cash disbursements journal
D. general journal
E. general ledger