Question 3 Seaforth Sunglasses had the following transactions in December. The beginning inventory on 1 December consisted of 320 pairs of sunglasses at $80 each. Assume Seaforth Sunglasses is registered for GST (GST to be considered). 14 Dec. 3 Purchased 302 pairs of sunglasses for $80 each on credit. 9 Returned 10 pairs of sunglasses that had scratches in the lenses. Sold 190 pairs of sunglasses for $150 each on account. 26 A customer returned 3 pairs of sunglasses sold on 14 December. 27 Sold 64 pairs of sunglasses for $160 each on account. 31 A physical inventory count shows 358 pairs of sunglasses on hand at a total cost of $28640. Required: Prepare journal entries to record the transactions, assuming that a perpetual inventory system is used