In what journal would the following transactions be recorded? (Assume that a two-column sales journal and a single-column purchases journal are used.)
(a) Recording of depreciation expense for the year.
(b) Credit given to a customer for merchandise purchased on credit and returned.
(c) Sales of merchandise for cash.
(d) Sales of merchandise on account.
(e) Collection of cash on account from a customer.
(f) Purchase of office supplies on account.