Omer Ltd uses perpetual inventory system. During June, the following transactions and event occurred. All transactions are exclusive (net) of GST.

June 3 Purchased $ 1000 of inventory terms 3/10, n/60

6 Returned $ 300 of inventory purchased on June 3

7 Paid Freight charges of $ 50 on goods purchased on June 3

12 Paid for the goods purchased on June 3

13 Sold goods on credit for $ 500 terms, 2/5 n/30. Cost of sales was $ 100

23 Received payment from the customer of June13

Required:

Prepare the journal entries to record the transactions and include GST 10% where applicable.