ni w two Question 3 [42] Bueve Brummer opened a stationery store, Ursa Major Traders. The following transactions took place during March 2020. All inventory is marked up at 35% on cost. The entity is not registered for VAT. Bueve Brummer, the owner, deposited R50 000 as capital in the entity's bank account. Purchased inventory on credit from Wild Malva, R10 553. Received invoice 8563. Sold inventory on credit to a new customer, Big Dog, R22 275 (invoice 17). Purchased furniture from Mahogany Ideas, R66 600, per cheque no. 91. Sold inventory on credit to R Rummage, R9 450 (invoice 18). Paid the monthly rental, R10 000, to Num-Num per cheque no. 92. 10. Issued receipt no. 102 for cash sales, R8 100. Received a cheque from Big Dog in full settlement of his account. This was banked with the cash sales received the previous day (receipt no. 103). 12. Purchased inventory for cash from Jasminum for R21 000. Issued cheque no. 93. 15. Sold merchandise on credit to B Jarsdel, R24 435 (invoice 19). Purchased computer from Bonica Factory, R65 000 (invoice 967). Cashed cheque no. 94, R26 600, to pay the monthly salaries. 18. Received a cheque from R Rummage in full settlement of her account (receipt no. 104). Issued receipt no. 105 for cash sales, R39 150. This was banked with the cheque from R Rummage. Settled the account of Wild Malva per cheque no. 95. Issued invoice 20 to B Balderjan for the sale of merchandise, R29 025. 23. Received invoice no. 1036 from Bootes Bargains for R46 950, R4 500 being for stationery and the balance for inventory. The bank statement reflected the following: Interest received, R1 200. Bank charges, R325. 19. Required: Journalise the transactions in the relevant subsidiary journals: 3.1. Cash Receipts Journal 3.2. Cash Payments Journal 3.3. Debtors/Sales Journal 3.4. Creditors/Purchases Journal