The following transactions occurred for Home Mart Ltd (HML), a hardware distributor, during December of the current year (all the amounts ALREADY include GST):

Dec 3	A large customer made a purchase of $550,000 from HML, agreeing terms of 2/10, n/30. HMLs cost of goods sold for this transaction was $300,000.
Dec 7	Discovering that he had ordered too much, the customer returned $165,000 of the products he had bought on 3rd Dec from HML HML accepted the sales return and placed the goods back into the warehouse as inventory (cost of goods, $100,000)
Dec 12	The customer paid off the outstanding amount owed to HML for the 3rd Dec purchase.

Required:

Now, as the accountant for Home Mart Ltd (HML), Journalise the above transactions, accounting for GST. Assume that the firm uses the perpetual inventory system and that there was no opening inventory.(Explanations not required)