Transactions in December that affected purchases and cash payments follow: Purchased merchandise inventory on credit from Timmons, $4,000.
Terms were 2/10, M30.
Paid monthly rent, debiting Rent Expense for $2,000.
Purchased office supplies on credit terms of 2/10, n/30 from Ross Supply, $450.
Received and paid electricity utility bill, $580.
Purchased equipment on account from A- 1 Equipment, $6, 100. Payment terms were net 30.
Returned the equipment to A-I Equipment. It was damaged.
Paid Timmons the amount owed on the purchase of December 2.
Purchased merchandise inventory on account from Callahan Golf, $4,400.
Terms were YIO, n/30.
Purchased merchandise inventory for cash, $650.
Paid a semiannual insurance premium, debiting Prepaid Insurance, S 1 , 200.
Paid its account payable to Ross Supply, from December 5.
Received and paid gas and water utility bills, $190.
Purchased merchandise inventory on credit terms of 1/10, 0/45 from Dunlop, Inc.. $3,900.
Paid account payable to Callahan Golf from December 12.
Purchased office supplies on account from Office Sales. Inc.. S 100. Terms were net 30.
Returned to Dunlop, Inc. $ 1 , 200 of the merchandise inventory purchased on December 21.
Paid Dunlop, Inc. the net amount owed from December 21 less the return on December 26.

Required:
a. Crystal Lake Golf Shop records purchase returns in the general journal. use the appropriate journal to record the transactions in a purchases journal, a cash payments journal (omit the Check No. column), and a general journal. The company uses the perpetual inventory system.
b. Total each column of the special journals. Show that total debits equal total credits in each special journal.
c. Show how postings would be made from the journals by writing the account numbers and check marks in the appropriate places in the journals.