Waec Model Questions Vol1 2021 Financial Accounting Question 35

A business uses four books of original entry: cash book, sales journal, purchases journal and general journal. During a month the following transactions occurred: 50 cash receipts (28 of which are cash sales), 40 cash payments (15 of which are cash purchases), 24 credit sales invoices, 18 credit purchase invoices and 14 adjusting entries. Every cash receipt and cash payment is recorded in the cash book. Cash sales are recorded as a single total entry in the sales journal, and cash purchases are recorded as a single total entry in the purchases journal. Credit sales and credit purchases are recorded individually in their respective journals, and each adjusting entry is recorded individually in the general journal. How many total entries are recorded across all four books for the month?