Using the perpetual inventory system, record the following transactions in the general journal of Fitzroy Ltd (assume GST does not apply):

1. Purchased 240 units for $220 each on credit.

2. Returned 12 units to the supplier.

3. Sold 48 units for $380 each on credit.

4. Purchased office supplies for $360 cash.

5. Customer returned 6 of the units sold in (3).

6. Sold 42 units for $390 each on credit.

7. The physical inventory count at the end of the period consisted of 140 units of inventory.