From the following transactions of D Brad made in January 2022, you are required to prepare the general journals using perpetual inventory, post to the general ledger in the format provided in the Workbook and prepare a trial balance.

2 January: D Brad commenced business with $7000 cash and equipment $12 000.

4 January: D Brad purchased machinery for $2233 ($2030 + $203 GST) with a debit card and inventory for $2255

($2050 + $205 GST) also with the debit card.

7 January: Inventory was sold by D Brad on credit for $4301 ($3910 + $391 GST) to K Camping at a cost of $1800.

9 January: D Brad deposited $2000 into the business bank account and brought a motor vehicle into the business valued at $13 800, being additional capital.

12 January: A loan was obtained by D Brad for $7500 from A Relo.

15 January: Equipment costing $5775 ($5250 + $525 GST) was purchased by D Brad from T Kevin on credit. Inventory

$2420 ($2200 + $220 GST) was also purchased on credit from C Curnuck.

17 January: Cash sale was made by D Brad for $3575 ($3250 + $325 GST) costing $1600.

20 January: Sold inventory on credit to K Camping for $1067 ($970 + $97 GST) at a cost of $400.

23 January: Machinery $3520 ($3200 + $320 GST) was purchased with a debit card.

25 January: D Brad paid T Kevin, an account payable, $5775 being the amount owed.

28 January: D Brad remitted funds to C Curnuck, an account payable, $2420 in full payment of account.

D Brad also received $4301 from K Camping, an account receivable.