Times Books Warehouse is owned by Stephen Guy. It sells hardback books to retail stores and extends credit terms of 3/15, n/30 to all its customers. The business uses a perpetual inventory system to account for its inventory. The business has been registered for GST. GST rate is 10%.

The following selected information is available for Times Books Warehouse. for the week ended 7 April 2021:

1st April	Purchased 300 books on account for $20 (plus GST) each from Happy Publishes. Credit Terms: 3/10, n/30.
2nd April	Stephen Guy returned 10 books to Happy Publishes (supplier) due to minor defects in printing of some the books.
4th April	Sold 100 books on account to Readers-R-Us for $30 (plus GST) each.
7th April	Paid Happy Publishes (supplier) for 1st April purchases.

REQUIRED:

Prepare the journal entries to record each transaction in April 2021.