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XYZ Ltd buys lamps for $120 each and sells them for $200 each. On 1 April, XYZ Ltd had 400 lamps in its store. During April 2022 the following transactions took place: 3 April Purchased 200 lamps from Lighting Express, terms 1/15, n/30 11 April Sold 100 lamps on account. 13 April Paid Lighting Express the amount owed for 3 April purchase. 18 April Sold 120 lamps for cash. 22. April A customer returned 5 of the lamps sold on 11 April. The customer recelved a discount of 150 and made the payment. Required: (a) Prepare the journal entries to record each of the above transactions in the accounting records of XYZ Ltd assuming that the periodic inventory system is used. Ignore GST. (7marks) - Narrations in the general journals are not required. (b) The trial balance at the end of 2022 financial year includes the following accounts: Freight-out $1400, Purchase $60000, Freight-in $500, Beginning inventory $46000, ending inventory $85000. Calculate Cest of goods available for sale. (1 mark)