Walid's Stores carried out the following transactions relating to a single product in May.

1 May 2020 Business purchased 500 units of inventory from Jimmy's Warehouse for $30 each on credit.

7 May 2020 Returned 15 units to Jimmy's Warehouse which were damaged.

14 May 2020 Sold 200 units on credit to Wollongong Trades for $40 each.

20 May 2020 Wollongong Trades returned 5 units purchased on 14 May.

Required: Prepare the general journal entries to record the transactions, assuming that a perpetual inventory system is used. The beginning inventory on 30 September consisted of 80 units at $30 cost each. Narrations are not required.