$1\mathrm{.}2$ GENERAL JOURNAL.

The information for April $2023$ presented below is taken from the books of Dabula

Sifpres, the business is owned by Cedrick Dabula.

FFEQUIRED:

Record the transaction in the General Joumal for April $2023$ and close off the journal

properly. $($Narrations are not required.$)$

Refer to information below:

INFORMATION

A$.$ PROVISIONAL TOTALS

B TRANSACTIONS ON $30$ APRLL $2023$

$1$ The owner, C Dabula took goods for personal use, the cost price of goods was R$570.$

A building was repaired for $R8500,$ the amount was incorrectly posted to the land and

buildings account.

A debtor, A Pillay, who owed R$1500,$ was declared insolvent. His estate paid $40$c in the

rand. $($This has been recorded in the books of the business$)$

The remainder must be written off as irrecoverable.

A Charged L Davids a debtor an interest on overdue account at $5\%$ p$.$a$.$ His balance of

R$1800$ was four months overdue.

Goods returned by M$.$ Mabaso $($a debtor$)$ as per credit note for $R510$ were incorrectly

posted to the account of $S.$ Masebe $($a debior$).$

$6$ An amount of $R550$ received from B Hadebe, $($debtor$)$ in settlement of her account, was

incorrectly posted to the account of $T$ Radebe, a credititor on the credit side.