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: June 27, 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? Description Post Ref Dr Date 17-Jun Cr (Transfer profit on sale of ex hire equipment to Randall Smith) Date Description Post Ref Dr Cr 27-Jun (Adjustment note #9462 from Surf Apparel for the return of hire equipment)