1: June 17 sold ex hire equipment to Randall Smith for $655.00 including GST. His cheque for this amount was banked today. This equipment originally cost $785.00, but was written down to $322.00 at the date of sale. Calculate and journalize the profit on the sale.

2: Received adjustment note #9462 from Surf Apparel for $165.00 including GST. This was for the return of one of the surfboards purchased on invoice #9457.

Question: How to record GENERAL JOURNAL?