Prepare the Cash Book, Sales Journal, and Purchases Journal for the following transactions.

The Cash Book records all cash receipts and cash payments.

$$\begin{array}{|l|l|r|l|l|r|} \hline \multicolumn{3}{|c|}{\textbf{Cash Book - Receipts}} & \multicolumn{3}{|c|}{\textbf{Cash Book - Payments}} \\ \hline \textbf{Date} & \textbf{Particulars} & \textbf{Amount (RWF)} & \textbf{Date} & \textbf{Particulars} & \textbf{Amount (RWF)} \\ \hline \text{Dec 1} & \text{Capital (New members)} & 20,000 & \text{Dec 19} & \text{Purchases (Kamera)} & 4,000 \\ \text{Dec 13} & \text{Bank Loan (BK)} & 100,000 & & & \\ \hline \multicolumn{2}{|r|}{\textbf{Total Receipts}} & \textbf{120,000} & \multicolumn{2}{|r|}{\textbf{Total Payments}} & \textbf{4,000} \\ \hline \end{array}$$

The Sales Journal (or Sales Day Book) records all goods sold on credit. The sale to Savana School on Dec 8 is treated as a credit sale because of the subsequent return on Dec 23.

$$\begin{array}{|l|l|r|} \hline \textbf{Date} & \textbf{Customer} & \textbf{Amount (RWF)} \\ \hline \text{Dec 6} & \text{Kamali} & 20,000 \\ \text{Dec 8} & \text{Savana School} & 10,000 \\ \text{Dec 21} & \text{Kwizera} & 55,000 \\ \hline \multicolumn{2}{|r|}{\textbf{Total Credit Sales}} & \textbf{85,000} \\ \hline \end{array}$$

The Purchases Journal (or Purchases Day Book) records all goods or raw materials bought on credit.

$$\begin{array}{|l|l|r|} \hline \textbf{Date} & \textbf{Supplier} & \textbf{Amount (RWF)} \\ \hline \text{Dec 8} & \text{Karekezi} & 10,000 \\ \text{Dec 12} & \text{Karekezi} & 15,000 \\ \text{Dec 18} & \text{Calemera} & 10,000 \\ \hline \multicolumn{2}{|r|}{\textbf{Total Credit Purchases}} & \textbf{35,000} \\ \hline \end{array}$$

The Sales Returns Journal (or Returns Inwards Journal) records goods returned by customers.

$$\begin{array}{|l|l|r|} \hline \textbf{Date} & \textbf{Customer} & \textbf{Amount (RWF)} \\ \hline \text{Dec 22} & \text{Kwizera} & 15,000 \\ \text{Dec 23} & \text{Savana School} & 7,000 \\ \hline \multicolumn{2}{|r|}{\textbf{Total Sales Returns}} & \textbf{22,000} \\ \hline \end{array}$$