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Abacus Ltd undertook the following transactions during May 2022. Purchased $18,480 inventory; terms 1/10, n/30. May. 1 8 Returned $1,980 of the inventory purchased on May 1. 16 Sold inventory on credit for $8,745. Cost of the inventory sold was $5,700. Required: a) Prepare the journal entries to record the transactions using periodic inventory system. GST apply, and assuming that all the prices are GST inclusive. (4.5 Marks) b) Prepare the journal entries to record the 8th and 16th transactions using perpetual inventory. system. Ignore GST. (3 Marks) Narrations are no required. 1 ABU I Ff Account Titles a) Date Debit !!! Credit 3 4