The post-closing trial balance of Raechell Delivery Services Ltd as

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The post-closing trial balance of Raechell Delivery Services Ltd as at 1 November 2022 contained the following normal balances.
Account no.                                      Account title                                      Account balance
1100                                                    Cash at bank                                    $50 000
1120                                                     Accounts receivable                          7 270
1130                                                     Bills receivable                                   750
1140                                                     Inventory                                             90 000
1150                                                     Prepaid insurance                                 —
1160                                                     GST receivable                                   2 000
1210                                                     Delivery vehicle                                   40 000
1215                                                     Accumulated depreciation — delivery vehicle 4 000
1220                                                     Office equipment                                24 000
1225                                                     Accumulated depreciation — office equipment 4 000
2110                                                     Accounts payable                               5 780
2120                                                     Bills payable                                           —
2150                                                     GST payable                                         2 136
3110                                                     Share capital                                         192 000
3120                                                     Retained earnings                               6 104
4110                                                     Sales                                                             —
4115                                                     Sales returns and allowances                     —
4120                                                     Discount received                                         —
5110                                                     Purchases                                                   —
5115                                                     Purchases returns and allowances           —
5120                                                     Discount allowed                                         —
5130                                                     Rent expense                                         —
5140                                                     Electricity expense                                  —
5150                                                     Salaries expense                                     —
 

Subsidiary ledger balances at 31 October 2022 were as follows.
Accounts receivable
Customer                                      Date of sale                            Terms                               Amount
M. Peterson                              28 October                            2/10, n/30                            $2 100
N. Mobius                                  30 October                            2/10, n/30                            2 310
D. Temby                                    18 October                            2/10, n/30                            2 860
Accounts payable
Creditor                                        Date of purchase                      Terms                            Amount
Warnes Ltd                             19 October                            1/30, n/60                            $1 640
B. Lau                                      10 October                            n/30                                       2 650
Gent Ltd                                  23 October                            1/15, n/30                             1 490


Transactions for the month of November 2022 were as follows.
Nov. 1       Bought inventory from B. Lau on credit, $2400 plus GST; terms n/30.
                 Purchased 1 years insurance cover for $900 plus GST, EFT no. 400.
3               Inventory sold to N. Mobius last month was returned. Issued an adjustment note for the amount of $110 (including GST).
                  Received a cheque from M. Peterson to cover the sale made on 28 October.
4                Paid Gent Ltd EFT no. 401 for purchase of 23 October.
                  Purchased inventory from Warnes Ltd on credit, $2400 plus GST; terms 1/10, n/60.
5               Issued EFT no. 402 for $1650 to B. Lau on account, and issued a 60-day 10% bill payable for the balance due on the purchase of 10 October.
              Paid November rent of premises $540 plus GST, EFT no. 403.
                  Paid Warnes Ltd for the purchase of 19 October, EFT no. 404.
10             Sold inventory on account to M. Menz, $4500 plus GST; terms 2/10, n/30.
                  Received cash for the issue of additional share capital, $30 000 (GST-free).
11              Received electronic funds transfer for $1430 from D. Temby in part payment of the sale made on 18 October, together with a bill receivable for the balance due.
12             Sold merchandise to M. Peterson on account, $4800 plus GST; terms 2/10, n/30.
13             Purchased goods on credit from Gent Ltd, $3960; terms 1/15, n/30 (including GST).
14             Paid fortnightly salaries by EFT no. 405, $1200.
                 Cash sales from 1 November to 14 November, $9200 plus GST.
18             Sold goods to D. Temby on account, $4650 plus GST; terms 2/10, n/30.
                  Received an adjustment note from Gent Ltd for $77 for defective goods returned (includes GST).
                  Forwarded cheque no. 406 to ATO to cover GST owing from previous month, $1500.
19             M. Menz forwarded an electronic funds transfer for $1320 on account; no discount was allowed.
20             Purchased goods for cash. Issued EFT no. 407 for $5400 plus GST.
                  Received an electronic funds transfer from M. Peterson for $660 and a promissory note (bill receivable) for the balance of his account; no discount was allowed.
21             D. Temby forwarded an electronic funds transfer for the goods sold on 18 November.
26             Paid Gent Ltd for the purchase made on 13 November, cheque no. 408.
27             Paid fortnightly salaries with EFT no. 409, $1200 (GST-free).
28             Electricity account paid by EFT no. 410, $210 plus GST.
30             Cash sales from 15 November to 30 November, $9000 plus GST.
                  Purchased inventory on credit from Gent Ltd, $3630; terms 1/15, n/30 (includes GST).
Required
Record the November transactions (round amounts to the nearest dollar) in appropriate special journals and the general journal.

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