Which of the following economic events would not be recorded in the cash receipts journal?

Which of the following economic events would not be recorded in the cash receipts journal?
a) Cash sales of merchandise
b) Collections of accounts receivable
c) Cash from sale of land
d) Cash purchases of merchandise

http://www.college-cram.com/study/accounting/presentations/1108
http://college.cengage.com/accounting/mcquaig/college_acc/8e/students/demo/ch11.pdf

i , i should say c)