Companies record credit purchases of equipment or supplies in the

A) cash payments journal.
B) cash receipts journal.
C) general journal.
D) one-column purchases journal.

Credit purchases of equipment or supplies are recorded in the general journal because this journal is used for recording transactions that do not fit into the specific categories of the other journals. Credit purchases do not involve immediate cash transactions, hence they are not recorded in the cash payments or cash receipts journals. The one-column purchases journal is typically used for recording credit purchases of inventory only, not equipment or supplies.