From the following transactions prepare the abbreviated general journals that apply where a business uses either the periodic inventory system or the perpetual inventory system.

a The business commences with $5000 cash and $7500 inventory.

b Purchase of inventory on credit for $1430 ($1300 + $130 GST).

c Cash sale $825 ($750 + $75 GST), the cost was $375.

d During the year a stocktake was carried out where the perpetual inventory system was in use. The physical count totalled $6790, while the inventory records were $6950; 10% GST needs to be added to the difference.

e At the end of the accounting year, a physical inventory stocktake was carried out. Its value was $9852, while the inventory records showed a cost of $10 212; 10% GST needs to be added to the difference.