Let Assume have a laptop company under the same name "Paradise Resort Computer Shop" and during September the following transactions indicate acquisitions and sales of the laptops:

Sep. 1: Balance on hand, 30 laptops having cost $60 each.

Sep. 4: Purchased 20 laptops at a cost $62 each on account.

Sep. 8: Sold 35 laptops at sale price $80 each on cash.

Sep. 9: Purchased 25 laptops at cost $65 each on cash.

Sep. 15: Purchased 40 laptops at cost $65 each on credit.

Sep. 20: Sold 55 laptops at sale price $90 each on credit.

Sep. 25: Purchased 35 laptops at cost $70 each on cash

Sep. 28: Sold 15 laptops at sale price $100 each on credit.

Sep. 30: Sold 25 laptops at sale price $115 each on cash.

Required Tasks:

1. If you are following a perpetual inventory system, how will you prepare an inventory subsidiary ledger if you have planned to avail financing of $250,000 from the State Bank of Canada this year?
2. If you dont have any plan to take financing but have intentions to save taxes then how will you prepare inventory subsidiary ledger.