PSA5.12 Journalise inventory entries under a perpetual inventory system with GST. 09 On 1 September, Better Office Supplies had an inventory of 30 deluxe pocket calculators at a cost of $20 each. The business uses a perpetual inventory system and FIFO inventory cost flow method. During September, the following transactions occurred: Sept. 6 Purchased 80 calculators at $22 each from Digital Ltd for cash. 9 Paid freight of $88 to We Deliver on calculators purchased from Digital 10 Returned two calculators to Digital Ltd for $44 credit because they did 12 Sold 26 calculators for $33 each to Reader Book Store, terms n/30. Ltd not meet specifications. Granted credit of $33 to Reader Book Store for the return of one calculator that was not ordered. Sold 30 calculators for $33 each to Mega Ltd, terms n/30. 14 20 Required Journalise the September transactions, assuming all businesses were registered for GST and the GST rate was 10%