On January 4, 2017, you bought a new item, (B150 - Allan Block Jumbo) on credit from Concast (Edmonton). You purchased 100 for $3.75 each, to be sold for $5.95 each. You intend to keep a minimum level of 50 in stock. Set up this new inventory item using the following linking: 1530, 4030, 5030, 5100. Record the purchase. The invoice is C237; you are charged freight of $75.00 and GST of $22.50 for an invoice total of $472.50.