Montville Products Pty Ltd is a manufacturing company which has the following transactions for the month of April.

Apr 2	Purchase of raw materials on credit. GST paid $5,000.00	55,000.00
Apr 5	Issue of direct materials to production	34,000.00
Apr 10	Indirect materials issued to production	4,500.00
Apr 12	Gross amount of factory payroll paid	46,000.00
Apr 15	Direct labour incurred	28,000.00
Apr 18	Indirect labour incurred	18,000.00
Apr 20	Invoices for factory overhead on credit. GST $3,000.00	33,000.00
Apr 23	Accrued telephone factory charges	1,200.00
Apr 28	Cost of finished goods in April	95,000.00
Apr 29	Sales in April on credit. GST collected $14,000.00	154,000.0
Apr 29	Goods returned WIP to Raw Materials Inventory	800.00
Apr 30	Goods returned to supplier	800.00

Prepare journal entries for these transactions for the month of April in accordance with policies and procedures. Tables are provided for you on the page that follows, use these to prepare your journal entries.

Date	Particulars	Debit	Credit

Date	Particulars	Debit	Credit