Charlotte and Nathan runs a partnership which wholesales clothing – pants and T-shirts – under the business name “Charlatan House”.

Their price list and unit costs (if applicable) are shown below.

Products	Price List ($)	Unit Cost ($)
Pants	@ $21.89 (GST Inclusive)	$7.70 (GST Inclusive)
T-shirt	@ $17.60 (GST Inclusive)	$6.05 (GST Inclusive)

Charlatan House is registered for GST, and the following transactions occurred during the first five working days of December 2019 (Monday, 2 December – Friday, 6 December 2019).

2 The business purchased $1,320 of office supplies with cash (GST Inclusive).

2 The business made a credit sale 50 pants and 15 T-shirts to their regular customer, SmartyPants Pty. Ltd. (net 7). Delivery was made on the same day.

3 The business purchased 50 pants on credit, 2/10 net 30; the business can opt to either receive 2% discount for payment to the supplier within 10 days or without any discount in 30 days.

3 Charlotte took two (2) pants for personal use.

5 The business’ client, SmartyPants Pty. Ltd., returned 5 pants purchased on the 2^nd of December 2019 as they are not in favour of the colours.

5 Received full payment from SmartyPants Pty. Ltd. on the outstanding balance of the credit sale made during the week.

6 Paid office staff salaries for the week (Gross salaries $2,454; PAYG $686)

Required:

Record the transactions provided above in the general journal provided