analyze the following transactions

journalize these transactions

1-Jan 2 Jan 3-Jan 4-Jan Jan 5 Jan 5-Jan 5 Jan 5-Jan 7-Jan Issued cheque no. 682. for January office rent paid to Crossey Lid. (voice no 780) $3.000 plus GST (debit Rent Expense) Issued invoice no. 501 for sale on account to MEC Sold 45 units of inventory A001 for a total sales value of $3,375 plus GST (5%) PST (7%). The cost of the merchandise was $1,125 Purchased 200 units of inventorytem #A002 $15 each on credit terms of 1/15, from Suncrest Supply invoice no. 655) totaling $3,000 plus GST (5%) Received net amount of cash on account from Rain Gear $5.782. (cheque no. 80) within discount period Issued cheque no 683 to pay salaries of $1,580 to Jean Paul Issued invoice no 502 for a cash sale to Tom Shu Lid. for 50 units of inventory item A003 for $1,950 plus GST (5%) and 542.00 freight including GST(5%). The cost of the merchandise was $825 Credit sales retum memo #CN102 was issued to Nordstrom for 40 units of Inventory tem #A002 for $2,360 plus GST (5%) & PST (7%) (COGS $625.00). Issued cheque no. 684, for invoice no 770, a purchase of office supplies from one time vendor Miter Lid, for $480 plus GST(5%) & PST(7%). Collected $175 intarest revenue from Vancy Credit Union, deposit code no 96 Issued invoice no. 504 for sale on account to The Bay of 275 units of inventory code A003 with a total retail value $10.725 plus GST(5%) & PST(7%) (COGS $3.43750) Issued cheque no. 685 to pay Soly Supply $2,600 of the amount owed at Dec 31st. This payment occurred after the end of the discount period Issued cheque no. 686 in payment of account for Suncrest Supply Received a cheque from MEC (cheque no. 650) in tull payment of their accounts receivable from Issued cheque no. 687 to pay salary expense to Jean Paul of 52.100 Purchased furniture on credit terms of 3/1560 from Beaver Corp. $1,500 plus GST (5%) & PST (7%). Invoice no. 175. Sold 1.200 units of Inv #A003 to Rain Gear, issued invoice no. 505 for a total retail sale of $48.800 plus GST (COGS $15.000). PST in this case is exempted as Rain Gear resells theses. The terms are 2/10, net 30 Received 25% the account receivable due from invoice 1500 from The Bay which totaled $50,770 (cheque no 62) 8-Jan 11 Jan 12-Jan 18-Jan 22-Jan 23-Jan 24-Jan 25 Jan 25 Jan 26-Jan 30-Jan Issued cheque no. 689 to pay utilities bill to B.C. Hydro invoice number 78,5374 plus GST and PST Purchased 50 units of A001 for $1,250 plus GST and paid by issuing choque no. 688 to Mastow L. Purchased clearing supplies on credit torms 210 30, invoice no. 96 from Soy Supply $150 plus GST and PST (Debit to cleaning supplies expense account Reumed 25 units of damaged inventory of tom A001 to Marlow Lid. This was from the purchase made on Jan 25 PR 25 credit memo was issued by the vendorong with the $625 plus GST cash Granted a sale wowance of $1,750 to The Bay and issued a memono SR 4030. Igor GST Purchased 200 units of inventory thems A003 for $12.50 each on credit 15.30 from Suncest Supply for $2.500 plus GST at invece no 657) Issued cheque no 890 in payment of legales of $550 plus GST(5) & PST(S) and advertising of $350 plus GST to Barstone and User LLP Once 773) Paid interest and principle owing on the bank loan with cheque no. 691 to Vancy Credit Union. Tot payment was $7.000 January interest due was $875. est payable was paid and the balance went to pay the principle on the bank loan 31 Jan 31 Jan 31- The Accounts Receivable (AR) ending Balances December 31, 2019: a) Rain Gear, S5,900; b) Nordstrom, $13,590; c) The Bay, S10,770; d) MEC, SO: The Accounts Payable (AP) ending Balances December 31, 2019: a) Solly Supply, $5,600; b) BestBuy, S7,200; c) Suncrest Supply, So; d) Beaver Corp. $0; The Inventory Ledger information is as follows: Item Unit Suggested Sales Price Quantity Cost A001 Each $75.00 210 $25.00 A002 Each 59.00 1,400 15.00 A003 Each 39.00 5,058 12.50 11.650.00 12.800.00 1.250.00 1.000.00 65.000.00 40,000.00 43.415.00 The Trial balance as of January 1, 2022 is as follows: Chequing Bank Account 14,830.00 Investments Accounts Receivable 30,260.00 Allowance for Doubtful Accounts Interest Receivable Prepaid Insurance 1.200.00 Office Supplies on hand 1,000.00 Inventory - Umbrellas 89,475.00 Office Furniture & Equipment 38,350.00 Accum. Amort - Fur & Equip Accounts Payable Wages & Salaries Payable Bank Loan - Current portion Corporate Taxes Payable PST Payable GST Charged on Sales GST Paid on Purchases Interest Payable Uneamed Revenue (Prepaid sales) Bank Loan Mortgage Payable Loans from Shareholders Common Shares Retained Eamings - beginning Sales Sales Returns Sales Discounts Freight Revenue Interest Revenue Miscellaneous Revenue Cost of Goods Sold Freight Expense Wages & Salaries Accounting & Legal Advertising & Promotions Bad Debts Courier & Postage Amortization Expense (Fum & Equip) Income Taxes Insurance Interest & Bank Charges Office supplies expense Property Taxes Miscellaneous Rent Repair & Maintenance Telephone Travel & Entertainment Utilities Cleaning Supplies expense 175, 115.00 175, 115.00 1-Jan 2 Jan 3-Jan 4-Jan 4-Jan 5-Jan 5-Jan 5-Jan 6-Jan 7-Jan Issued cheque no. 682, for January office rent paid to Cressey Ltd. (invoice no. 780}$3,000 plus GST (debit Rent Expense) Issued invoice no. 501 for sale on account to MEC Sold 45 units of Inventory #A001 for a total sales value of $3,375 plus GST (5%)& PST (7%). The cost of the merchandise was $1,125. Purchased 200 units of inventory item #A002 at S15 each on credit terms of 1/15, 60 from Suncrest Supply invoice no. 655) totaling $3,000 plus GST (5%). Received net amount of cash on account from Rain Gear $5,782. (cheque no. 60) within discount period Issued cheque no. 683 to pay salaries of $1,580 to Jean Paul Issued invoice no. 502 for a cash sale to Tom Shu Ltd. for 50 units of inventory item #ADO3 for $1.950 plus GST (5%) and 542.00 freight including GST(5%). The cost of the merchandise was $625 Credit sales retur memo #CN102 was issued to Nordstrom for 40 unts of Inventory tem #A002 for $2.360 plus GST (5%) & PST (7%) (COGS $625.00) Issued cheque no. 684, for invoice no.770, a purchase of office supplies from one time vendor Mater Ltd, for $480 plus GST(5%) & PST(7%), Collected $175 interest revenue from Vancity Credit Union, deposit code no. 95. Issued invoice no. 504 for sale on account to The Bay of 275 units of inventory code #A003 with a total retail value $10,725 plus GST(5%) & PST(7%) (COGS 53,437,50). Issued cheque no. 685 to pay Solly Supply $2,800 of the amount owed at Dec 31st. This payment occurred after the end of the discount period. Issued cheque no. 686 in payment of account for Suncrest Supply Received a cheque from MEC (cheque no. 650) in full payment of their accounts receivable from January 2nd Issued cheque no. 687 to pay salary expense to Jean Paul of $2.100. Purchased furniture on credit terms of 3/15/60 from Beaver Corp. S1,500 plus GST (5%) & PST (7%). Invoice no. 175 Sold 1.200 units of inv #A003 to Rain Gear. Issued invoice no, SOS for a total retail sale of $46,800 plus GST (COGS $15,000). PST in this case is exempted as Rain Gear resells these items. The terms are 2/10, net 30 Received 25% the account receivable due from invoice #500 from The Bay which totaled $10,770 (cheque no 62) 8-Jan 11-Jan 12-Jan 18-Jan 22 Jan 23-Jan 24-Jan 25-Jan Issued cheque no. 689 to pay utilities bill to B.C. Hydro invoice number 78. $374 plus GST and PST 25-Jan Purchased 50 units of A001 for $1.250 plus GST and paid by issuing cheque no. 688 to Marlow Ltd. (purchase invoice no. 25) 26 Jan Purchased cleaning supplies on credt terma 2/10 1/30, Invoice no. 96 from Soy Supply S180 plus GST and PST. (Debit to cleaning supplies expense account) 30-Jan Returned 25 units of damaged inventory of item A001 to Marlow Ltd. This was from the purchase made on Jan 25th. PR 25 credt memo was issued by the vendor along with the $625 plus GST cash 30-Jan Granted a sales allowance of S1,750 to The Bay and issued a memo no. SR 4030. Ignore GST 31-Jan Purchased 200 units of inventory items 2003 for $12.50 each on credit terms 115, 130 from Suncrest Supply for $2.500 plus GST total invoice no. 657). Issued cheque no.690 in payment of legal fees of $550 plus GST(5%) & PST (7%) and advertising of $350 plus GST to Barstone and Lister LLP (invoice no. 773) 31-Jan Paid interest and principle owing on the bank loan with cheque no. 691 to Vancity Credit Union. Total payment was $7.000 January interest due was $875, all interest payable was paid and the balance went to repay the principle on the bank loan. 31-Jan