The owner of a store selling used CDs wants one account that summarizes all sales to customers and another that summarizes all purchases from individuals. What should the owner use for each purpose?

A special journal

Explanation:

A special journal also called specialized journal is a book of original entry used by many business entities to record and keep track of transactions of similar nature that occur frequently.

The operation of general journal makes transaction recording quicker and easier, because special journals are transaction specific in nature in the sense that it records sales transactions separate from purchases transactions and so on.