The transactions completed by Franklin Company during January, its first month of operations, are listed below. Assume that Franklin Company uses the following journals: cash receipts (CR), cash payments (CP. Assume that it uses accounts receivable and accounts payable subsidiary ledgers as well as a general ledger. Indicate by letters which journal would be used for each transaction and whether or not the entry requires a posting to a subsidiary ledger.

Issued check for a payment on accountCP, subsidiary posting

Issued check for rentCP, No subsidiary posting

Received cash for a saleCP, No subsidiary posting

Issued an invoice to a customerR, subsidiary posting

Purchased a computer for cashCP, subsidiary posting

Received a check from a payment on accountCR, subsidiary posting

Purchased equipment on accountP, subsidiary posting

Issued check for salaryCP, No subsidiary posting

Issued check for purchase of suppliesCP, No subsidiary posting

Issued check for advertising expenseCP, No subsidiary posting

Paid for the equipment purchased on accountCP, subsidiary posting

Recorded the adjustment for supplies used during the monthG, Subsidiary posting

Purchased supplies on accountP, subsidiary posting