I have attached the file

Question
    Assignment 3
        Below are the transactions for October 2022, for The Brown Company. Owner, Sam Smith
        has asked you the office manager to record the transactions into the correct journal.
        He has supplied you with the following journals, General Journal, Sales Journal,
        Cash Receipts Journal, Purchase Journal and Cash Payments Journal
        Transactions:
    2    Owner made a cash investment into the company $26,000
    2    Purchased merchandise on account from Racks ​Co., invoice No. 743. Terms 2/​10, n/30, $700.
    3    Paid this months' rent, $920 to the landlord Shifty Rentals Inc., cheque 202
    3    Sold $2,500 of merchandise on account to H. Holand, sales invoice No. 1, terms 1/10, n/30. Cost of goods sold $1,400
    4    Purchased merchandise on account from Gary ​Co., invoice No.819. Terms 3/​15, n/45, $1,500.
    5    Sold $1,200 of merchandise on account to T. Traer, sales invoice No. 2, terms 1/10, n/30. Cost of Goods Sold $550.
    6    Issued debit memorandum No. 101 to Racks Co. for damaged goods​ re: invoice No.​ 743, $ 300.
    8    Bought supplies on account from Staples for $100, Invoice # 325, term n/30.
    10    Paid salaries, $700, cheque 203
    10    Sent cheque No. 204 to Racks Co. for invoice No. 743 less returns and discount.
    13    Received cash from H. Holand in payment for October 3 transaction, less the discount.
    14    Issued credit memo No. 1 to T. Traer for $100 for merchandise returned from Oct 5 sale on account. Cost of goods returned $25.
    15    Paid for supplies purchased on October 8, cheque 205
    15    Received cash from T. Traer for the amount due, less the returns and discount.
    17    Sent cheque No. 206 to Gary Co. for invoice No. 819 less discount.
    21    Received Bell Co. telephone bill, to be paid later, $50, term n/30.
    21    Purchased merchandise on account from Racks ​Co., invoice No. 784. Terms 2/​10, n/30, $1,050.
    23    Sold $500 merchandise for cash, sales invoice No. 3. Cost of goods sold $250.
    24    Purchased merchandise from Saw Co. for $1,000 with cheque 207
    29    Sold $3,600 of merchandise to C Happy FOB shipping point, Invoice no 4, terms 1/10, n/30. Cost of goods sold $1,800.
    29    C. Happy was unhappy with some of the goods and returned $300 debit memo 103. Cost of goods returned $150.
    30    C. Happy paid her account in full today less returns and discount.
    31    Withdrew $400 from the business, cheque 208
    31    Puchased new computer system from IBM computer solutions for $7,800, Invoice 6285.
         Paid cash $6,300 (chq #209) and put the remaining balance on account. Terms n/30.
    Chart of...