Cullumber Company uses special journals and a general journal. The following transactions occurred during September 2022.

Sept.

2

Sold merchandise on account to H. Drew, invoice no. 101, $770, terms n / 30 The cost of the merchandise sold was $455.

10 Purchased merchandise on account from A. Pagan $640, terms 2/10 n / 30

12 Purchased office equipment on account from R. Cairo $6,000.

21 Sold merchandise on account to G. Holliday, invoice no. 102 for $835, terms 2/10 n/30. The cost of the merchandise sold was $485.

25 Purchased merchandise on account from D. Downs $820, terms n / 30

27 Sold merchandise to 5. Miller for $730 cash. The cost of the merchandise sold was $440.