ABC Software was opened on January 2021 by Engineer Ms. Fatin. The following transactions occurred during January 2021:

January 1: Invested BDT2,00,000 cash;

2: Purchased furniture BDT20,000 & Equipment BDT10,000 cash

3: Paid advertisement expense BDT4,000 cash

4. Paid insurance BDT6,000 for 1 year

5. Purchased supplies BDT12,000 (cash 6,000 and on account 6,000)

8. Loan from Bank BDT1,00,000

10. Service Revenue BDT3,00,000 (cash 1,75,000 and the remaining balance on credit A/R)

15. Appointment of two fresh graduates as Junior Engineer.

16. Sign a contract with a bank to provide software service for next 2 years value BDT5,00,000 received in cash (Unearned Revenue A/C) it is a liability

20. Paid utilities bill BDT20,000 cash

22. Rent for 3 months BDT30,000 paid in cash

25. Salary paid BDT50,000 in cash

27. Ms. Fatin withdraw BDT10,000 for personal use (Drawings A/C)

30. Received BDT50,000 from credit customer of January 10.

31. Paid BDT2,000 for credit purchased on January 5.

31. Depreciation on Furniture and Equipment BDT4,000

31. One month insurance already expired BDT500 (6000/12)

31. Rent for January BDT10,000 should be expensed

31. Supplies on hand BDT7,000

Requirements:

1. Record all transactions under accounting equation;
2. Record all transactions in General Journal Book;