Belle Boutique Fashion Pty Ltd completed these inventory transactions in the month of April 2015. At the beginning of April, the ledger of Belle Boutique Fashion showed Cash of $4950 and Share Capital of $4950. Apr. 4 Purchased inventory on account from Upmarket Supply Ltd $3245, terms 2/7, n/30. 6 Sold inventory on account $2750, terms 2/7, n/30. The cost of the inventory sold was $2200. 6 Received credit from Upmarket Supply Ltd for inventory returned $163. 7 Paid $110 freight to We Deliver on 6 April sale. 11 Paid Upmarket Supply Ltd the amount outstanding. 13 Received payments from customers invoiced on 6 April. 14 Purchased inventory for cash $2420 16 Received refund from supplier on cash purchase of 14 April, $275. 21 Purchased inventory from French Fashion Ltd $3150, terms 2/7, n/30. 22 Paid freight $55 to Fast Delivery Ltd for the 21 April purchase. 23 Sold inventory for cash $4070. The cost of the inventory sold was $3366. 26 Purchased inventory for cash $1265. 27 Paid French Fashion Ltd the amount owing. 29 Made refunds to cash customers for inventory sold for $50. The returned inventory had a cost of $38. 30 Sold inventory on account $2035, terms n/30. The inventory sold was $1650. Belle Boutique Fashion Pty Ltd's chart of accounts includes Cash, Inventory, Accounts Payable, Share Capital, Sales, Sales Returns and Allowances, Discount, Received, Discount Allowed, Cost of Sales, Freight-out, and Freight-in (a) Journalise the transactions using the perpetual inventory system