$3$

$1\mathrm{.}2$ 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.$)$

$(21)$

Refer to information below:

INFORMATION

A PROVISIONAL TOTALS

$\backslash$table$[[$General Journal$],[$Debtors Control,Creditors Control,,$],[$Debit$,$Credit,Debit,Credit$],[600,318,750,470]]$

B TRANSACTIONS ON $30$ APRLL $2023$

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

$2.$ A building was repaired for $R8500,$ the amount was incorrectly posted to the land and buildings account.

$3.$ 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.

$5$ Goods returned by M$.$ Mabaso $($a debtor$)$ as per credit note for R$510$ 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 creditior on the credit side.