From the following transactions in September 2022 prepare the general journal for P Barrack; the perpetual inventory system applies.

1 September: Commenced business with bank $2000, and other assets with values as shown: inventory

$1000, motor vehicles $8000 and premises $35 000.

3 September: Inventory was purchased by P Barrack for $1012 ($920 + $92 GST) and paid cash.

4 September: P Barrack’s bank granted a mortgage of $15 000 over the premises.

6 September: Machinery $8250 ($7500 + $750 GST) was purchased on credit by P Barrack from A Vince, an account payable.

7 September: P Barrack purchased inventory on credit from V Alan (an account payable) $1320

($1200 + $120 GST).

10 September: Machinery was purchased by P Barrack for $2530 ($2300 + $230 GST) cash.

13 September: Payment was made by P Barrack to account payable, A Vince $8250.