E5-3 Journalising purchase transactionsperpetual system (1015 min] On 30 June 2016, Hayes Jewellers purchased inventory of $5800 on credit from Slater Diamonds, a jewellery importer. Terms were 3/15, net 45. The same day, Hayes paid freight charges of $400. Upon receiving the goods, Hayes checked the order and found $800 of unsuitable goods, which were returned to Slater on 4 July. On 14 July, Hayes paid the invoice. Ignore GST. Requirement Journalise all necessary transactions for Hayes Jewellers. Explanations aren't required