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

Here are the transactions recorded in the appropriate accounting prime books: Step 1: Record cash transactions in the Cash Book. The Cash Book records all cash receipts and cash payments. |l|l|r|l|l|r| 3|c|Cash Book - Receipts & 3|c|Cash Book - Payments \\ Date & Particulars & Amount (RWF) & Date & Particulars & Amount (RWF) \\ Dec 1 & Capital (New members) & 20,000 & Dec 19 & Purchases (Kamera) & 4,000 \\ Dec 13 & Bank Loan (BK) & 100,000 & & & \\ 2|r|Total Receipts & 120,000 & 2|r|Total Payments & 4,000 \\ Step 2: Record credit sales in the Sales Journal. 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. |l|l|r| Date & Customer & Amount (RWF) \\ Dec 6 & Kamali & 20,000 \\ Dec 8 & Savana School & 10,000 \\ Dec 21 & Kwizera & 55,000 \\ 2|r|Total Credit Sales & 85,000 \\ Step 3: Record credit purchases in the Purchases Journal. The Purchases Journal (or Purchases Day Book) records all goods or raw materials bought on credit. |l|l|r| Date & Supplier & Amount (RWF) \\ Dec 8 & Karekezi & 10,000 \\ Dec 12 & Karekezi & 15,000 \\ Dec 18 & Calemera & 10,000 \\ 2|r|Total Credit Purchases & 35,000 \\ Step 4: Record sales returns in the Sales Returns Journal. The Sales Returns Journal (or Returns Inwards Journal) records goods returned by customers. |l|l|r| Date & Customer & Amount (RWF) \\ Dec 22 & Kwizera & 15,000 \\ Dec 23 & Savana School & 7,000 \\ 2|r|Total Sales Returns & 22,000 \\ That's 2 down. 3 left today — send the next one.