A governmental entity performed the following transactions:

April 25: paid the salaries and wages of its employees amounted L.E 300000 after deducting some deductions as follows:

3000 Income Tax

8000 Social Insurance and pensions

1000 Employees due installments

600 syndicates' subscriptions

1000 labor loans from the entity

3000 Family charges

400 employee penalties

April 28: The entity issued cheques these persons (parties) and sent cheques to them.

May 1: Received a note from the central bank for the payment of cheques.

May 15 Salaries returned for non-payment to some employees L.E 8000 as follows.

Noha 4000- heba 3000 salma 1000

May 20 : Employee noha made a request to repay her salary and take her cheque.

The other 2 employees' heba and salma did not request their salaries until june 30. Those amounts were added to miscellaneous revenue

Prepare Journal entries for the previous transactions.