Watches World Ltd is registered for the GST. Special journals are used in its accounting systems. The following transactions - unless stated otherwise are GST exclusive - occurred during June, 2013. The credit term for all sales transactions is 1/10, n30.

June 4,Purchased silver watches inventory on account from Queen SilverArts Ltd, for $1,800; invoice #107, terms 2/10, n30.

June 7, Purchased watch inventory on account from SpyWatch Ltd, for $1,260; invoice # 687, terms 2/10, n30.

June 8, Received $330 (GST inclusive) credit note from Queen SilverArts for silver watches returned.

June 8, Sold inventory on account to Max's Watch Ltd; invoice #125, for $2,000

June 9, Sold inventory on account to BayWatch Shop; invoice #126, for $3,420.

June 10, Paid the amount owed to Queen SilverArts Ltd, Cheque #001

June 15, Sold inventory on account to Max's Watch Ltd; invoice #127, for $2,970.

June 17, Max's Watch Ltd paid in full, the goods sold on 8 June.

June 18, Purchased inventory on account from DeeWatch; invoice #728, for $870, terms 2/10, n30.

The charts of accounts for the related accounts are: Cash at Bank 100; Accounts Payable, 220; Purchases, 510; GST Collected, 250; Discount Allowed (Dis. All'd) 610; Accounts Receivable, 120; Sales, 410; Purchases Returns & Allowances, 530 GST Paid, 150; Discount Received (Dis. Rec'd) 450.

Required: a. Enter the transactions for June in the appropriate journals, and perform the necessary procedures to indicate that you have completed the posting of the data from the Sales, Purchases and General Journals to the general ledger (you don't have to create the ledger accounts).