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.

Using the FIFO method, Make a Sales journal and Purchases journal to record these events