From the following September 2022 transactions for K Pullen you are required to:

a prepare general journals using the comparative general journal format in the Workbook for both perpetual and periodic inventory systems b post the general journals to the general ledger in T format. The Workbook provides a general ledger format for both perpetual and periodic systems c balance the general ledger accounts where necessary d prepare a trial balance as at 30 September 2022.

These transactions were also used in chapter 3 when preparing transactions in accounting equation format.

1 September: Commenced business with bank $12 000, inventory valued at $3000, building valued at

$37 000, machinery valued at $7500 and mortgage of $8500.

4 September: K Pullen purchased inventory for $2310 ($2100 + $210 GST) with a debit card.

7 September: Additional capital was brought into the business by K Pullen in the form of cash $9500 and motor vehicle valued at $15 000.

10 September: Inventory $3190 ($2900 + $290 GST) was purchased on credit from C Blaxland.

13 September: Machinery costing $4620 ($4200 + $420 GST) was bought by K Pullen with a debit card.

17 September: K Pullen received a three-year loan from V Alan for $10 000.

22 September: Machinery costing $8800 ($8000 + $800 GST) was purchased from C Eastment on credit.

23 September: Debit card was used by K Pullen to purchase inventory for $3960 ($3600 + $360 GST).

26 September: Transferred funds to C Blaxland $3190 owing from the purchase earlier in September.

27 September: K Pullen purchased inventory on credit from C Blaxland $3597 ($3270 + $327 GST).

28 September: Remitted $8800 to C Eastment, an account payable.