Part 2A SA Limited ("SA") had opening inventory of $1,100 in February 2021 (100 units at $1 1 each). During the month of February 2021: - On 3 February, 100 units of inventory were purchased at $15 each. Cash was paid. - On 10 February, 50 units were sold for $20 each. Cash was received. - On 18 February, 150 units were purchased at $17 each on account. - On 26 February, 100 units were sold for $22 each on credit. Required: (a) Prepare all the journal entries for the month ended 28 February 2021, assuming that SA adopts the (12 marks) moving average-cost method under a perpetual inventory system. (b) Prepare the journal entry only for the transaction on 3 February 2021, assuming that SA adopts the weighted average-cost method under a periodic inventory system. (2 marks)