The following transactions occurred at Grigori Inc., a retail toy store, which uses a perpetual inventory system:

October 2 Grigori established a petty cash fund for $800.

October 3 Grigori purchased 100 units of inventory from a supplier on credit. The merchandise cost $25 each and the credit terms were 5/10, n/30. The shipping costs, paid separately in cash to the shipping company by Slinky, were $400 under the terms FOB Shipping. Grigori received the inventory on October 3rd.

October 4 Grigori returned 20 units of inventory from the October 3rd transaction to the supplier. No shipping costs were incurred with the return.

October 6 Grigori sold 30 of the units purchased on October 3rd for $60 each to customers for cash.

October 8 Grigori accepted a return of 3 units of inventory from an October 6th customer for a cash refund.

October 14 Grigori paid the supplier, in full, for the inventory purchased on October 3rd less the returns made on October 4th.

October 20 Grigori used $150 out of petty cash to pay for a business lunch (meeting expense), along with an additional $25 for parking (parking expense).

October 30 Grigori purchased 100 more units of inventory from a different supplier on credit. The merchandise cost $30 each and no credit terms were granted. The shipping costs were $600 under the terms FOB destination and Slinky received the inventory on November 7th.

October 31 Grigori replenished petty cash.

Using an excel sheet, record the appropriate journal entries for these transactions with the appropriate date (no journal entry description is required). Include only journal entries that relate to October business. If no journal entry is needed, write the transaction date and NO ENTRY. Ensure that your journal entries are legible and in proper journal entry format.