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		6,950		units @ $ 1.90
	4		Purchases		5,240		units @ $ 1.95
	9		Sales		4,670		units
	12		Purchases		4,670		units @ $ 2.10
	21		Sales		3,530		units
	24		Sales		3,310		units
	26		Purchases		3,530		units @ $ 2.50
	30		Sales		2,960		units

Tamworth Trading Ltd uses the perpetual inventory system, and all purchases and sales are on credit. Selling price is $ 6 per unit. GST is 10% and is not included in any of the costs and selling prices above. A stocktake on 30 June revealed 5,870 units in inventory.

A)Using the FIFO method, prepare appropriate purchases and sales journals to record these events. (Round per unit cost to 2 decimal places, e.g. 5.27 and final answers to 0 decimal places, e.g. 5,275.)