Match the following transactions to the correct general ledger account $($ignore VAT for the purposes of this question$).$

To reflect opening inventory in a perpetual inventory system $($the debit leg of the entry$)$

Answer $1$ Question $1$

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Cash purchases in a periodic inventory system $($the debit leg of the entry$)$

Answer $2$ Question $1$

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To account for the cost of goods sold for a credit sale transaction in a perpetual inventory system $($the credit leg of the entry$)$

Answer $3$ Question $1$

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Close off of purchases within a periodic inventory system $($the debit leg of the entry$)$

Answer $4$ Question $1$

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To account for the cost of goods sold for a credit sale transaction in a periodic inventory system $($the debit leg of the entry$)$

Answer $5$ Question $1$

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Inventory shortages due to an inventory count in a periodic inventory system.

Answer $6$ Question $1$

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Owner takes goods for personal use in a perpetual inventory system $($the debit leg of the entry$)$

Answer $7$ Question $1$

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Returns $($out$)$ in a periodic inventory system $($the credit leg of the entry$)$

Answer $8$ Question $1$

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Returns $($in$)$ in a periodic inventory system $($the debit leg of the entry$)$

Answer $9$ Question $1$

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Import duties in a periodic inventory system $($the debit leg of the entry$)$

Answer $10$ Question $1$

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Credit purchases in a perpetual inventory system $($the debit leg of the entry$).$

Answer $11$ Question $1$

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To reflect opening inventory in a periodic inventory system $($the credit leg of the entry$).$

Answer $12$ Question $1$