E$4\mathrm{.}5$ Journalise purchase transactions. $($Assume GST of $10\%)$

The following information relates to Hampton Pty Ltd$.$

On $5$ April purchased inventory from R$.$ Ward & Co$.$ for $$9000,$ terms $\frac{2}{7},\frac{n}{30}.$

On $6$ April paid freight costs to Freight Masters of $$450$ on inventories purchased from $R.$ Ward & Co$.$

On $7$ April purchased equipment on account for $$52000.$

On $8$ April returned incorrect inventories to R$.$ Ward & Co$.$ and was granted a $$1500$ allowance.

On $11$ April paid the amount due to R$.$ Ward & Co$.$

Required

$($a$)$ Prepare the journal entries to record the transactions listed in the records of Hampton Pty Ltd$.$

$($b$)$ Assume that Hampton Pty Ltd paid the balance due to R$.$ Ward & Co$.$ on $4$ May instead of $11$ April. Prepare the journal entry to record this payment.

PSA$5\mathrm{.}12$ Journalise inventory entries under a perpetual inventory system with GST $($transactions include GST$).$ On $1$ September, Better Office Supplies had an inventory of $30$ deluxe pocket calculators at a cost of $$10$ each. The business uses a perpetual inventory system and FIFO inventory cost flow method. During September, the following transactions occurred: