Tamworth Trading Ltd is a company operating in the retail sector. The beginning inventory of Product EF5089 and information about purchases and sales made during June are shown below.

June	1		Inventory		5,370		units @ $2.30
	4		Purchases		4,050		units @ $2.25
	9		Sales		3,610		units
	12		Purchases		3,610		units @ $2.10
	21		Sales		2,730		units
	24		Sales		2,550		units
	26		Purchases		2,730		units @ $2.50
	30		Sales		2,290		units

Tamworth Trading Ltd uses the perpetual inventory system, and all purchases and sales are on credit. Selling price is $7 per unit. GST is 10% and is not included in any of the costs and selling prices above. A stocktake on 30 June revealed 4,530 units in inventory.

Make a Sales journal and Purchases journal to record this

Date 9/6 ( 21/6 ( 24/6 ( 30/6 ( Account units @ $ units @ $ units @ $ units @ $ ) ) ) ) Post ref. tA +A $ Sales journal Sales LA $ +A tA tA $ Sales journal Sales $ GST payable LA $ Accounts receivable CA $ +A Cost of sales Date 4/6 12/6 26/6 ( ( ( Account units @ $ units @ $ units @ $ ) ) ) Purchases journal Post ref. V $ LA $ Inventory LA $ LA ) ) Purchases journal Post ref. $ $ LA Inventory $ LA $ LA GST receivable LA LA $ Accounts payable