Prepare General Journal entries for the month of April 2018, in date order, with narrations, for the following transactions relating to Harry's business. Harry uses the perpetual inventory system. He also uses separate GST accounts for GST Receivable and GST Payable. Note: account folios are not required.

Harry commenced business on 1 April with $40,000 cash

On 2 April, the business purchased machinery on credit from MACC Equipment for

$4,400 inclusive of GST.

On 3 April, the business purchased for cash, inventory for $13,750, inclusive of GST.

On 7 April, the business received $9,130 cash for the sale of goods, inclusive of GST. Cost of goods sold $2,000.

On 8 April, the business sold on credit, inventory costing $1,325, to Space Ltd for

$6,732, inclusive of GST.

On 9 April, office rent was paid $2,453, inclusive of GST.

On 15 April, the business purchased inventory on credit from Sherrin Supplies for

$3,300, inclusive of GST.

On 17 April, the business borrowed $50,000 from the Bank to be used in the business in its operations.

On the 29 April, Harry paid the amount owing to Sherrin Supplies $3,300.

On 30 April, the business received $6,732 from Space Ltd in payment of their account