Gomes Company uses special journals and a general journal. The following transactions occurred during September 2014.
Sold merchandise on account to H. Drew, invoice no. 101, $620, terms n/30.
The cost of the merchandise sold was $420.
Purchased merchandise on account from A. Pagan $650, terms 2/10, n/30.
Purchased office equipment on account from R. Cairo $6,500.
Sold merchandise on account to G. Holliday, invoice no. 102 for $800, terms
2/10, n/30. The cost of the merchandise sold was $480.
Purchased merchandise on account from D. Downs $860, terms n/30.
Sold merchandise to S. Miller for $700 cash. The cost of the merchandise sold was $400.
(a) Prepare a sales journal and a single-column purchases journal.
(b) Record the transaction(s) for September that should be journalized in the sales journal and the purchases journal.