3/1/2023Owner invested $100,000 into the business3/2/2023Purchased one-year insurance from Manulife for $1,500. Chq: 21223/3/2023Paid $12,000 for twelve months rent in advance to Property Blg. Chq: 21233/4/2023Investment of $50,000 by selling shares3/5/2023Borrowed $14,000 on a 7-month, 9% bank loan from BMOto expand operations. Interest is due at the end of each month and50% of the borrowed money is due in two years. Reference NO: BMO-121893/8/2023Purchased a van for $40,000. Chq: 21243/5/2023Received $3150 from XYZ corporation for services performed in 2019 that were overdue for collections. Chq: 123-XYZ3/10/2022Paid $500 to Enmax for utility bills from Feb 28. Chq: 21253/15/2023Purchased equipment for $100,0003/15/2023Accrue $5000 of salaries to be paid in Feb3/15/2023Owner invested $100,000 to further boost equity3/15/2023Remit $1500 to CRA for December withholdings: $200 for EI, $500for CPP, and $800 for taxes. Chq #21273/16/2023Customer, Universal Calgary paid $7000 in advance for services to be provided. This amount is exclusive of tax3/17/2023Owner, Mike withdraws $1000 for airfare3/17/2023Issued 2000 common shares for $2 each3/17/2023Purchased 100 Accounting books from Amazon on account for $100 each and the bill number was 1000. Paid GST on purchase3/18/2023Sold 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.3/18/2023ABC Corporation returned 2 books as they were ordered in error3/20/2023Paid $150 inclusive of GST for advertising in CBC radio. Chq #21283/28/2023Received $18,900 from Real Goods Inc. for professional services from last year's sales on Dec 1, 2022 (Transaction for Dec 1, 2022, was $18,000 exclusive of tax)3/29/2023Paid Amazon for purchases made on Jan 17. Chq #21293/30/2023ABC corporation paid 75% of amount outstanding from Jan 183/31/2022It 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 depreciation3/31/2023The equipment purchased on Jan 15 for $100,000 inclusive of GST. It has a useful life of 20 years and no residual (salvage) value. Use straight line method for depreciation3/31/2023One month insurance has expired that was prepaid for $15003/31/2023Provided half the service from $7000 received from Jan 163/31/2023Record GST/HST payment to CRA with filing date as March 31, 20223/31/2023January rent has expired (from $12,000 prepaid for the whole year)3/31/2023Record interest payment on BMO bank loan ($14,000 @9% for 7 months). Chq #21303/31/2023The reminder of amount outstanding from ABC Corporation was determined uncollectible and needs to be written off (Checkpoint: Outstanding amount should be $12,862.50)3/31/2023EI, CPP, and Federal Income Tax Payable withholding from January will be remitted in Feb as follows, EI for $400, CPP for $800, Federal Income Tax Payable for $2000