K Swa Traders which uses a perpetual inventory system and a mark$-$up of $50\%$ on cost price had the following transactions during the current financial year:

$($a$)$ Bought inventory for R$12000$ on credit.

$($b$)$ The custom duties of R$3500$ on this purchase was paid with the credit card of the owner.

$($c$)$ Cash sales at a selling price of R$8700.$

NOTE: Ignore any VAT implications

Record the given transactions under the appropriate columns below: