ABC book store is selling business books, magazines and stationeries. The following transactions were occurred in February 2020 (GST inclusive).

Feb. 6 Purchased books from Book Depository $880, terms 2/7, n/30.

7 Paid freight on February 6 purchase $44.

8 Sold inventory to customers $990, terms n/30. The inventory cost $600.

10 Returned $99 books to Book Depository.

13 Paid Book depository in full.

Required

Prepare the journal entries to record the transactions.