Enter the appropriate journal abbreviation next to each transaction listed below.

Use these transactions and the following information to prepare the journals of Tony Lowman for October 2022. Post the journals to the general, accounts receivable and accounts payable ledgers using the relevant account format. Prepare a trial balance and appropriate listings for the subsidiary ledgers as at 31 October 2022.

The general ledger balances at 30 September 2022 were bank $3480, accounts receivable control unknown, GST receivable $1000, accounts payable control unknown, GST payable $1900, capital unknown.

The accounts receivable ledger, at the end of September, showed R Coolongolook $2288, A Nabiac $2189, F Rainbow

$1496 and B Sapphire $528. The accounts payable ledger, at the end of September, showed H Arrawarra $319, Bulah Delah

$924, Karuah & Co $1364 and W Wooton $1474.

__________ 1 Purchased inventory from H Cundletown $1628 ($1480 + $148 GST) and paid with a debit card.

__________ 1 Remitted funds to W Wooton the balance of the account from last month.

__________ 1 Sold stock on credit to F Rainbow $4092 ($3720 + $372 GST).

__________ 1 R Coolongolook settled her account and took advantage of the $55 discount.

__________ 1 F Rainbow paid amount owing at the end of September less $33 discount.

__________ 2 Electronic transfer to Karuah & Co for $1320 in full settlement of last month’s balance.

__________ 2 Remitted $902 to Bulah Delah and received $22 discount.

__________ 3 Received tax invoice for advertising from C Coopernook for $968 ($880 + $88 GST).

__________ 3 K Kew bought goods on credit $4719 ($4290 + $429 GST).

__________ 4 Purchased stock from Bulah Delah $1771 ($1610 + $161 GST).

__________ 5 Waugh & Hope tax invoice for $2992 ($2720 + $272 GST) was received for office repairs.

__________ 5 Sold inventory to P Telegraph for $4488 ($4080 + $408 GST); had received electronic transfer of funds.

__________ 7 Tax invoice arrived with stock from Karuah & Co $3443 ($3130 + $313 GST).

__________ 8 Received adjustment credit note for overcharge on invoice from Bulah Delah $132 ($120 + $12 GST).

__________ 8 Tax invoice mailed to R Coolongolook $2959 ($2690 + $269 GST) for stock.

__________ 9 F Rainbow returned goods for an adjustment credit $55 ($50 + $5 GST).

__________ 10 Paid by debit card for stationery $231 ($210 + $21 GST).

__________ 10 A Nabiac settled the account from last month.

__________ 10 Cash sale $2167 ($1970 + $197 GST).

__________ 12 K Empsey bought stock on credit for $2882 ($2620 + $262 GST).

__________ 15 W Wooton sold inventory to Tony Lowman for $1100 ($1000 + $100 GST).

__________ 15 A Nabiac purchased stock for $3366 ($3060 + $306 GST) from Tony Lowman.

__________ 15 Forwarded tax invoice for $3498 ($3180 + $318 GST) to F Clybucca for goods.

__________ 17 Purchased goods on credit for $2464 ($2240 + $224 GST) from M Macksville.

__________ 17 H Nambucca forwarded tax invoice for goods $1276 ($1160 + $116 GST).

__________ 18 Tax invoice and goods arrived $2057 ($1870 + $187 GST) from Bulah Delah.

__________ 18 Tony Lowman sold goods for cash $2255 ($2050 + $205 GST).

__________ 18 Direct transfer to ATO the GST for September quarter $900 ($1900 – $1000).

__________ 20 Sold goods on credit to K Empsey $4092 ($3720 + $372 GST).

__________ 21 Stock purchased for $803 ($730 + $73 GST) from U Runga.

__________ 22 Sent tax invoice to F Rainbow $4224 ($3840 + $384 GST) for inventory.

__________ 22 Commission received $737 ($670 + $67 GST) from W Raleigh.

__________ 24 Tony Lowman purchased inventory from W Wooton $1265 ($1150 + $115 GST).

__________ 25 Sold stock to Saw & Tell who had remitted funds for $1650 ($1500 + $150 GST).
__________ 26 Remitted funds to A Boambee for inventory picked up today $1694 ($1540 + $154 GST).
__________ 27 F Clybucca purchased on credit and goods were tax invoiced for $4345 ($3950 + $395 GST).
__________ 28 Karuah & Co’s tax invoice received $1485 ($1350 + $135 GST) for goods.
__________ 28 Tax invoice received for $1529 ($1390 + $139 GST) from H Nambucca for inventory.
__________ 28 Sold goods on credit $2112 ($1920 + $192 GST) to R Coolongolook.
__________ 30 Rent received $715 ($650 + $65 GST) from Wool & Goolga.
__________ 30 Received funds electronically from K Kew who took the $121 discount allowed.
__________ 31 Sent adjustment credit note to R Coolongolook $143 ($130 + $13 GST) to correct error in pricing.