The Confiture Factory in central Adelaide buys sculptures, flat ware and jewellery from a number of private artists around the country. The Confiture Factory always purchases the products from the suppliers on the terms EXW (place of seller’s business) and usually sells to customers on the basis of cash over the counter. Assume the use of a periodic inventory system and ignore GST.

The following events occurred in the first week of November 2026 for the Confiture Factory.

Required

(a) Record the transactions above in the general journal of the Confiture Factory.

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Nov. 9 Purchased fine statues for $64 000 on credit, terms 2/10, n/30, EXW Alphington, from Roger Podin, a glass sculptor, operating in Alphington. Freight costs were $960. 11 The Confiture Factory sold and delivered products to the head office of NSW Mining Ltd in Sydney for $96 000 cash. The freight cost was $240. Freight terms were DDP Sydney. 12 The Confiture Factory sold some fine flatware for $16 000 cash to Fairfield Fine Fittings. Freight costs were $600 cash, and the terms were EXW Adelaide. 14 The Confiture Factory paid Roger Podin for the glassware purchased on 9 November.