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		7,320		units @ $1.90
	4		Purchases		5,520		units @ $2.15
	9		Sales		4,920		units
	12		Purchases		4,920		units @ $2.40
	21		Sales		3,720		units
	24		Sales		3,480		units
	26		Purchases		3,720		units @ $2.50
	30		Sales		3,120		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 6,180 units in inventory.

Prepare an appropriate inventory record for Product EF5089 for June, and post the journals prepared in requirement A above to the appropriate general ledger accounts (assuming that product EF5089 is the only product bought and sold by Tamworth Trading Ltd). (Enter all debit entries first, followed by all credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.)

General journal
Date	Particulars	Debit	Credit
30/6	Sales/Inventory/ loss/Cost of goods sold/Inventory/Purchases
	Inventory/Inventory/ loss/Purchases/Cost of goods sold/Sales
	(Stocktake revealed that 60 units are missing)

General ledger
Sales					No. 400
Date	Explanation	Post Ref.	Debit	Credit	Balance
30/6	Balance	SJ
Inventory					No. 500
Date	Explanation	Post Ref.	Debit	Credit	Balance
1/6	Balance
30/6	Purchases	PJ
30/6	Cost of sales	SJ
30/6	Missing inventory	GJ

Prepare an income statement for Tamworth Trading Ltd for June. (Round answers to 0 decimal places, e.g. 5,275.)

Tamworth Trading Ltd Income statement for the month ended 30 June