At the end of April 2021, after paying several bills, Binh completed the following manual

journal entries to record the transactions:

DATE REF. ACCOUNTS DEBIT CREDIT

April 30 rent (cheque #53) Expenses 800.00

GST 40.00

Bank 840.00

April 30 hydro (cheque #54) Expenses 130.00

GST 6.50

Bank 136.50

April 30 telephone (cheque #55) Expenses 121.00

GST 6.05

Bank 127.05

April 30 printer cable (cheque #56) Supplies 20.00

GST 1.00

Bank 21.00

April 30 invoice forms (cheque #57) Supplies 40.00

GST 2.00

Bank 42.00

Using the accounts in the Binh's Bins data file, manually prepare the detailed journal

entries that record these transactions as they would appear in a Sage 50 journal report.