Record the following transactions for Sparky's Pet Shop using the general journal form provided below. Assume Sparky's uses a perpetual inventory system. Omit transaction descriptions from entries:

Perpetual Inventory System

An accounting method that continuously updates inventory records for each addition or subtraction, reflecting current inventory levels in real-time.

General Journal

A foundational accounting record where all transactions are initially recorded using double-entry bookkeeping before being posted to specific accounts in the general ledger.