The following transactions occurred for Happy Life Ltd. during September. 2018 Transaction details 1 Sept Sold goods to A Smith on credit $5,753 including GST 2 Sept Cash sales $3,300 including GST 2 Sept Cash purchase of goods from F Bianchi $1,034 including GST 3 Sept Purchased printer for use in the business on credit from Office Supplies $990 including GST 6 Sept Paid Wages $1,500 7 Sept Cash sales $5,940 including GST 9 Sept Damaged goods returned from A Smith $550 13 Sept Sold Computer on credit to B Jones $1,100 including GST 15 Sept Paid electricity $1,815 to Oz Energy, including GST 20 Sept Received $5,203 from A Smith on account. 22 Sept Credit purchases from P Gibson $4,180 including GST 24 Sept Credit purchases from E Egg $2,640 including GST 24 Sept Sold goods on credit to C Cat $1,540 including GST 28 Sept Cash sales $3,740 including GST 30 Sept Paid Office Supplies $990 for amount owing on their account 30 Sept Returned damaged goods to E Egg $440 including GST Required: 1. Record the transactions into the Cash Receipts, Cash Payments, Sales Distribution and Purchases Distribution Journals of Happy Life Ltd for the month of September 2018. 2. Total the journals at the end. Notes: 1) Happy Life Ltd is registered for GST and all amounts include GST, if applicable. 2) Happy Life Ltd is not in the business of selling computers. The computer sold was an asset of the business. 3) For the purpose of this question only, assume the business uses a Periodic Inventory system. 4) Inv/CN No and cheque numbers are not required. Folios are also not required

SDJ1 Sales Distribution Journal Inv/Cr Date Particulars Note Accounts Receivable Fol Enter account GST Payable Sales name PDJI Purchase Distribution Journal Date Inv/Cr Note Particulars Fol Accounts Payable Purchases GST Receivable Enter account name Cash Payments Journal Date Chq No Particulars CPJ1 GST Receivable Fol Accounts Payable Bank Purchases Wages Electricity Cash Receipt Journal Date Rec No Particulars CRJ1 GST Payable Fol Accounts Receivable Bank Sales