L Narrabeen mailed a $4400 ($4000 + $400 GST) tax invoice to D Why on 2 April 2022.

On 8 April L Narrabeen received a cheque from D Why for the full amount owing. The deposit for that day included D Why’s cheque and a cash sale for $1430 ($1300 + $130 GST).

L Narrabeen’s bank advised on 11 April that the cheque from D Why had been dishonoured and a $50 charge had been made to the account.

On 13 April L Narrabeen received another cheque from D Why for the total amount owing and this was banked as a separate deposit. Show all relevant journals and post to the general and subsidiary ledgers of L Narrabeen.