Talk AllUWant' specialises in selling the latest model of mobile phone, the EPhone. The business has one store from which it sells retail to customers and handles the distribution of all mail order sales. The business sells EPhones on a first-in-first-out basis, and the owner has asked that you prepare inventory records for the first week of October 2021. Information regarding stock movements is outlined below: October 1 Opening balance 145 EPhones at a cost of $105.60 (GST inclusive) each. October 2 Mail order sale of 80 EPhones to Global Phone for $198 (GST inclusive) each. Terms 5/15, n/30. October 4 Global Phone returns one EPhone from the sale on October 2. The phone was not damaged and was returned to the floor stock. October 5 Purchase of 100 EPhones for $107.8 (GST inclusive) each from the supplier on credit. October 6 Cash sale over the counter of 120 EPhones for $209 (GST inclusive) each. October 7 Global Phone settled their account. A stocktake revealed 50 EPhones in stock. REQUIRED: Record the above transactions in the General Journal using the perpetual inventory system. Identify and record if there is any stock loss or gain. Narrations are NOT required.