The Bilya Factory in central Adelaide buys sculptures, flatware, and jewellery from several private artists around the country. The Bilya Factory always purchases the products from the suppliers on the terms FOB (place of sellers business) and usually sells to customers based on cash over the counter. Assume the use of a perpetual inventory system and Bilya Factory is not registered for GST [GST Plus]. The cost of inventory is 60% of the sale price. The following events occurred in the first week of November 2017 for the Bilya Factory. Please record them in the general journal of Bilya Factory. Nov 9 Purchased fine statues for $32,000 on credit, terms 2/10, n/30 FOB Alphington, from Dongara Statues. Nov 11 Cash paid to the delivery driver for the delivery of the statues from Dongara Statues was $480. Nov 12 Eneabba Mining Ltd in Sydney purchased statues to the value of $48,000 cash. Nov 15 Eneabba Mining Ltd. returned $ 5,000 of statues purchased on Nov 12. The cost of returned statue was $3,000

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