To pick the correct journal from the list we should be sure that we will record some transactions in more than one journal.
Explanation:
The combinations are below:
A. Receipt of <em>cash</em> refund from over payment of taxes. (Cash Journal)
B. Adjustment to record <em>accrued salaries</em> at the end of the year (General journal)
C. Providing <em>services</em> on account (Revenue Journal)
D. Investment of additional cash in business by the owner (Cash, General Journal) (<em>The transaction will be recorded in both cash and capital accounts but instead of the capital, we put it in the General Journal to be transferred later</em>)
E. Receipt of cash on account from customer (Cash Journal)
F. Receipt of cash for rent ( Cash, General Journal) (<em>The transaction will be recorded in both cash and rent account but for the journal we put the rent part in the General journal</em>)
G. Receipt of cash from sale of office equipment (Cash, General Journal) (<em>An office equipment is assumed to be a fixed asset, thus its sale will not go into the revenue journal but the General Journal whiles the cash receipt is treated in the Cash Receipts Journal</em>)
H. Sale of used office equipment on account, at cost to a neighbor (General Journal)
I. Closing of drawing account at the end of the year (General Journal) (<em>The question did not specify whether is was goods withdrawn or cash withdrawn so we assume it to be goods withdrawn</em>)
J. Providing services for cash (Revenue, Cash Receipts Journal)
