Walter White opened a bookshop on 1 April 2020. The business trades under the name of Best Books Warehouse. and uses a perpetual inventory system to account for its inventory. The business is registered for GST. All credit sales are made on the following terms: 3/10, n/30.

The following selected information is available for Best Books Warehouse. for the week ended 7 April 2020:

1st April	Purchased 400 books on account for $30 (plus GST) each from Canyon Publishes. Credit Terms: 2/15, n/30.
2nd April	Returned 20 books due to an error in the order to Canyon Publishes.
4th April	Sold 160 books on account to Katzman Booksellers for $ 40 plus GST each.
7th April	Katzman Booksellers settled their bill within the discount period.

REQUIRED:

Prepare the journal entries to record each transaction in April 2020 (Narrations not required).