A company records its transactions and events in four special journals and a general journal. The company completed the following transactions a through j. Identify the journal in which each transaction should be recorded. 
Definitions:
Direct Financing Lease
A leasing arrangement where the lessor purchases an asset and leases it to the lessee, effectively acting as a financier by not transferring ownership.
Operating Lease
An agreement permitting the utilization of a property without transferring ownership rights to it.
Lessor
The party in a lease agreement that owns the asset and grants the lessee the right to use the asset in return for lease payments.
Bargain Purchase Option
A lease clause allowing the lessee to purchase the leased asset at a price significantly lower than its expected fair market value at the end of the lease term.
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