130.A company entered into the following transactions. Match each transaction with the appropriate journal in which it should be recorded.
a. Sales journal
b. Purchases journal
c. Cash receipts journal
d. Cash disbursements journal
e. General journal

____ 1. Borrowed $7,000 cash from the local bank.
____ 2. A customer returned a $250 item purchased on account.
____ 3. Purchased merchandise on account, $2,100.
____ 4. Purchased equipment on account for $4,000.
____ 5. Paid $15,000 cash in wages to employees.
____ 6. Paid a telephone bill for $3,400 cash.
____ 7. Purchased $1,150 of office supplies on account.
____ 8. Recorded depreciation on office equipment of $2,000.
____ 9. Returned defective inventory purchased on account, $2,550.
____ 10. Recorded cash sales of $12,700.