Digital Ltd buys calculators for $10 each plus GST and sells calculators for $33 each including GST. Record the following transactions under both perpetual and periodic inventory systems: 1 July Buys 100 calculators on credit, terms 3/10, n/30 2 July 2 calculators are returned to the supplier for a credit note 5 July Sold 12 calculators on credit 6 July Customer returns one calculator for a credit note; it is not faulty and is returned to inventory 10 July Paid balance owing on 1 July purchase Periodic Perpetual