From the following transactions of C Noble for January 2022, prepare the sales journal, purchases journal, cash receipts journal and cash payments journal (or general journal). The perpetual inventory system operates. Assume your own source document numbers. Post to a structured general ledger and prepare a trial balance.

Note that by ignoring the cost details of inventory sold, the question can also be answered as if periodic inventory operates. The Workbook that accompanies this text will allow you to complete this question using both inventory systems.

7 Cash sale of goods $517 ($470 + $47 GST), inventory cost $223.

7 Sold goods on credit to G Griggs $2321 ($2110 + $211 GST), at a cost of $1002.

9 Debit card used for purchase of goods $550 ($500 + $50 GST).

9 Purchased goods on credit from S Roff $693 ($630 + $63 GST).

12 Sold goods for $1661 ($1510 + $151 GST) to J Pollard on credit, costing $717.

12 Sent tax invoice to G Griggs $1573 ($1430 + $143 GST), inventory cost $679.

13 Purchased goods for $352 ($320 + $32 GST) with debit card from M Barriball.
14 Received a tax invoice for $473 ($430 + $43 GST) from R Huber for stock purchases.
18 Remitted wages $1453.
20 Purchased office equipment on credit from Office Supply Co for $1551 ($1410 + $141 GST).
21 Sent credit note to J Pollard for damaged goods $22 ($20 + $2 GST), not returned to stock.
21 Received credit note from S Roff $88 ($80 + $8 GST).
21 Received cheque for $1639 from J Pollard, relating to previous transactions.
22 Electronically remitted to R Huber $473, relating to previous transactions.
25 Received commercial rent from tenants $825 ($750 + $75 GST).
25 Sold stock to J Barry who paid $1485 ($1350 + $135 GST) by cheque, cost $641.
29 Received funds from tenants $528 ($480 + $48 GST) for the following month’s rent.
30 Paid Office Supply Co $1551.
31 Received amount owing from G Griggs $3894.