Show the following transactions in the two journals of P Kulevska. Assume that perpetual inventory applies.

5 October 2022: P Kulevska deposited $792 into her bank account. This was from a cash sale of $297

($270 + $27 GST), at an inventory cost of $160, paid in notes and coins from U Calic and a $495

($450 + $45 GST) cash sale, with an inventory cost of $300, paid by cheque from F Bruzzano.

8 October: The bank advised that the cheque from F Bruzzano had been dishonoured.

11 October: F Bruzzano was finally contacted and he advised that there were now sufficient funds in the account to meet the cheque. P Kulevska deposited the cheque again on that day.