2022-03-01	Owner invested $100,000 into the business
2022-03-02	Purchased one-year insurance from Manulife for $1,500.
2022-03-03	Paid $12,000 for twelve months rent in advance to Property Blg.
2022-03-04	Investment of $50,000 by selling shares
2022-03-05	Borrowed $14,000 on a 7-month, 9% bank loan from BMO
2022-03-06	to expand operations. Interest is due at the end of each month and
2022-03-07	50% of the borrowed money is due in two years. Reference NO: BMO-12189
2022-03-08	Purchased a van for $40,000.
2022-03-05	Received $3150 from XYZ corporation for services performed in 2019 that were overdue for collections.
2022-03-10	Paid $500 to Enmax for utility bills from December 31, 2019.
2022-03-15	Purchased equipment for $100,000
2022-03-15	Accrue $5000 of salaries to be paid in Feb
2022-03-15	Owner invested $100,000 to further boost equity
2022-03-15	Remit $1500 to CRA for December withholdings: $200 for EI, $500
	for CPP, and $800 for taxes. Chq #2127
2022-03-16	Customer, Universal Calgary paid $7000 in advance for services to be provided. This amount is exclusive of tax
2022-03-17	Owner, Mike withdraws $1000 for airfare
2022-03-17	Issued 2000 common shares for $2 each
2022-03-17	Purchased 100 Accounting books from Amazon on account for $100 each and the bill number was 1000. Paid GST on purchase
2022-03-18	Sold 100 books to ABC Corporation on credit for $500 each that were purchased from Amazon. Collected GST upon sale. Assume inventory valuation method for your company is FIFO.
2022-03-18	ABC Corporation returned 2 books as they were ordered in error
2022-03-20	Paid $150 inclusive of GST for advertising in CBC radio. Chq #2128
2022-03-28	Received $18,900 from Real Goods Inc. for professional services from last year's sales on Dec 1, 2019 (Transaction for Dec 1, 2019, was $18,000 exclusive of tax)
2022-03-29	Paid Amazon for purchases made on Jan 17.
2022-03-30	ABC corporation paid 75% of amount outstanding from Jan 18
2022-03-31	It was determined that the van was purchased on Jan 1 for $40,000 inclusive of GST. It has a useful life of 5 years and a $4000 residual (salvage) value. Use straight-line method for depreciation Requirements: Make Journal Entry Only.