Hijrah Mart engaged in the following transactions in April 2022:
April 7
Sold merchandise on credit to En. Amin, terms 2/10, n/30, FOB shipping point, RM3,000 (cost RM1,800)
8
Purchased merchandise on credit from Borong Jaya, terms 2/10, n/30, FOB shipping point, RM6,000.
9
Paid Borong Jaya for shipping charges on merchandise purchased on 8 April, RM254.
10
Purchased merchandise on credit from Nusa Asia, terms 2/10, n/30, FOB shipping point, RM9,600, including RM600 freight costs paid by Nusa Asia.
11
Sold merchandise on credit to Koperasi Jitra, terms 2/10, ; n/30, FOB shipping point, RM2,400 (cost RM1,440).
11
Returned RM600 of the merchandise received from Borong Jaya on 8 April.
13
Received cheque from En. Amin for his purchase on 7 April.
15
Sold merchandise for cash, RM1,800 (cost RM1,080).
17
Paid Nusa Asia for purchase of 10 April.
18
Paid Borong Jaya the balance from the transactions of 8 April and 11 April.
20
Accepted from Koperasi Jitra a return of merchandise, which was put back in inventory, RM200 (cost RM120).
REQUIRED:
Prepare journal entries to record the transactions. Hijrah Mart uses the perpetual inventory syste