Aries Enterprise uses an accounting system that includes a sales journal, a purchases journal, a cash receipts journal, a cash payments journal and a general journal as well as subsidiary ledgers and the general ledger. The business is registered for GST and uses periodic inventory system on accrual basis. Its business transactions for June 2021 are as follows: Date Transactions/ Events 1 June Sold inventory for $1,900 plus GST to B Gemini on credit terms 2/10, n/30 5 June Purchased inventory of $3,700 plus GST from H Pisces with terms 3/15, n/30 10 June The owner paid $1,155 inclusive GST using the business bank account for repairs to his family's house 15 June Paid H Pisces in full for inventory purchased made on 5 June 18 June Sold inventory for $1,760 inclusive GST to M Taurus on credit terms 1/30, n/45 25 June Received payment in full from B Gemini for sales on 1 June 29 June Sold inventory for $1,100 plus GST for cash a. Record these transactions in the special journals. Round answers to the nearest dollar. [13 marks] b. Post the transactions from special journals to the selected T-ledger accounts in June 2021. You do NOT need to show the closing balances of each account. [6 marks]