Demis Accessorizes is a small business selling fashion accessories. The following information relates to the business for the month of April 2023. April. 1 Opening inventory is $20,000 April. 2 Purchased inventory on account from Cool Supply Ltd for $30,000, terms 2/10, n/30. April. 4 Sold inventory on account for $14,000, terms 2/10, n/30. The cost of the inventory sold was $10,000. April. 5 Received $2,000 credit from Cool Supply Ltd for inventory returned April. 9 Received payment from customers invoiced on 4 April April. 10 Paid Cool Supply Ltd the amount outstanding April. 18 Sold inventory for $12,000 cash. The cost of the inventory sold was $9,000 April. 21 Made refunds to cash customers for inventory sold $1,000. The returned inventory had a cost of $800. April. 30 A physical stocktake revealed an inventory balance of $31,000 Using the periodic method, prepare the general journal for the above transactions of Demis Accessorizes, including the entries to determine COGS. No GST. Narration are not required.