Schofield’s Stores carried out the following transactions relating to a single product in October:

Oct. 5 Purchased 100 units for $60 each on credit.

11 Sold 112 units for $90 each on account.

13 A customer returned 3 units sold on 13 October.

19 Sold 35 units for $90 each on account.

26 Returned 6 units which were unsuitable.

A. Prepare general journal entries to record the transactions, assuming that a perpetual inventory system is used. The beginning inventory on 30 September consisted of 80 units at $60 cost each. Ignore GST.

B. Prepare general journal entries to record the transactions, assuming the business is registered for the GST.