Using the source documents of H Alwart in figure 5.19, prepare the sales journal (or general journal), post to the general ledger and at the end of the month prepare a trial balance. Use the perpetual inventory method, assuming that cost of sales is 60% of the selling price (excl GST).

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Sold to B Bryant H ALWART Sold to S Watts Trading goods GST @ 10% Total Tax Invoice Tax Invoice 714 3 September 2022 234.00 23.40 $257.40 HALWART Tax Invoice 717 10 September 2022 601.00 60.10 $661.10 Trading goods GST @ 10% Total Tax Invoice HALWART Adjustment to C Azita Credit Note 326 18 September 2022 63.00 6.30 $69.30 Adj inv 718 14/9 GST @ 10% Total Credit Note Sold to S Watts HALWART Tax Invoice 715 5 September 2022 793.00 79.30 $872.30 Trading goods GST @ 10% Total Tax Invoice Sold to S Alicia HALWART Adjustment to B Bryant Credit Note 325 11 September 2022 35.00 3.50 $38.50 Return inv 714 3/9 GST @ 10% Total Credit Note HALWART Tax Invoice 719 20 September 2022 2 100.00 210.00 $2 310.00 Motor vehicle GST a 10% Total Tax Invoice Sold to K Moore Sold to C Azita HALWART Trading goods GST @ 10% Total Tax Invoice Tax Invoice 716 6 September 2022 33.00 3.30 $36.30 Sold to A Segee HALWART Tax Invoice 718 14 September 2022 746.00 74.60 $820.60 Trading goods GST a 10% Total Tax Invoice HALWART Tax Invoice 720 28 September 2022 911.00 91.10 $1002.10 Trading goods GST a 10% Total Tax Invoice