ABC Books is a small bookshop located in the heart of Cape Town. The company specialises in selling rare and vintage books to collectors and enthusiasts. ABC Books has a 28 February financial year-end. During January 2023, the company made the following transactions: Date Item Action Quantity 1 Jan 2023 To Kill a Mockingbird Purchase 20 10 Jan 2023 To Kill a Mockingbird Return (3) 15 Jan 2023 The Great Gatsby Purchase 15 20 Jan 2023 To Kill a Mockingbird Sale (12) 25 Jan 2023 The Great Gatsby Sale (10) Details: On 1 January 2023, ABC Books purchased 20 copies of "To Kill a Mockingbird" at a cost of R200 per book, on credit from a supplier. On 10 January 2023, ABC Books returned 3 copies of "To Kill a Mockingbird" to the supplier, as they were found to be damaged. On 15 January 2023, ABC Books purchased 15 copies of "The Great Gatsby" at a cost of R250 per book, in cash from a different supplier. On 20 January 2023, ABC Books sold 12 copies of "To Kill a Mockingbird" at a price of R350 per book, receiving payment in cash. On 25 January 2023, ABC Books sold 10 copies of "The Great Gatsby" at a price of R400 per book, receiving payment in credit. REQUIRED: Record the above transactions for ABC Books for the month of January 2023, in the following general ledger accounts: Cost of sales and Inventory Assume ABC Books uses the perpetual recording method to record inventory and calculates the cost of sales using the first-in-first-out (FIFO) method. Ignore VAT and tax for this question. Dates are not required. Show all calculations.