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April 30:GCL provides gardening classes to the community on a fee-for-service basis. 63 people each paid $45 for the next series of classes which begin

April 30:GCL provides gardening classes to the community on a fee-for-service basis.

63 people each paid $45 for the next series of classes which begin in May.GCL recognises these receipts to a revenue account.

May 1:GCL pays wages monthly in arrears.April's wages were $456,800 and were paid this day and have not been recognised to date.

May 3:The Directors for GCL made an offer to Bunnies Hardware to acquire their business for $10million.Bunnies Hardware accept the offer but want to receive a draft written agreement before committing to it.

make the general journal with narrations

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