P Forrester has elected to prepare and maintain the accounts using the cash basis of accounting and not on the accrual basis of accounting.

Enter the following transactions, where appropriate, in the cash receipts journal and the cash payments journal, post them to the extract general ledger and prepare a trial balance as at 30 September 2022.

1 Deposited $858 ($780 + $78 GST) cheques and cash for sales made.

1 Received $165 interest from investment direct into account.

7 Paid salaries $951.

7 Purchased equipment from N Seddon for $2948 ($2680 + $268 GST) cash.

10 Sold goods for cash $1969 ($1790 + $179 GST) to H Suzanne.

15 Inventory obtained on credit $990 ($900 + $90 GST) from B Georges.

18 P Forrester paid commission to G Marie $352 ($320 + $32 GST) with bank transfer.

19 P Forrester paid by debit card $330 ($300 + $30 GST) for goods.

20 Sale of inventory on credit to D Pullen for $1529 ($1390 + $139 GST).

20 Sold inventory $297 ($270 + $27 GST) to S Rebecca for cash.

21 Salaries remitted $1003.

22 Cash sales $1782 ($1620 + $162 GST).

27 P Forrester received a cheque for $1243 ($1130 + $113 GST) from H Margaret for inventory sold last month.

27 Paid $88 ($80 + $8 GST) for stationery.

29 Deposited $1540 ($1400 + $140 GST) from goods sold to P James.