Part 1B SA Trading Limited ("SA") had opening inventory of $900 (90 units at $10 each) in February 2021. On 5 February 2021, 100 units of inventory were purchased at $11 each on account. On 15 February 2021, 100 units were sold for $20 each to a customer on account, with terms "5/10, n/30". The customer settled the full amount on 20 February 2021. SA adopts first-in, first-out method under a perpetual inventory system. Cash discount is recorded in a gross method. Required: Prepare all the journal entries (including adjusting entries, if any) for the month ended 28 February 2021. Ignore the closing entries. (9 marks) [Total for Question 1: 15 marks]