Match each transaction with the appropriate journal in which it should be recorded. a. Sales journalb. Purchases journalc. Cash receipts journald. Cash disbursements journale. 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.