Below is the pre-adjusted trial balance of Brothers Stores for the period ended 30 June 2019: DR CR R R Land and Buildings (Land at cost: R50 000) 550 000 Machinery 220 000 Fixed Deposit (10%) 180 000 Inventory 350 400 Accumulated depreciation: Buildings (01/07/2018) 110 000 Accumulated depreciation: Machinery (01/07/2018) 24 500 Accounts receivable 23 700 Allowance for doubtful debts (01/07/2018) 800 Supplies 1 500 Stationery 600 Bank 840 090 Long-term Loan (8%) 300 000 Accounts payable 19 950 Capital 1 000 000 Drawings 10 000 Sales 1 762 430 Cost of sales 955 320 Sales returns 44 500 Delivery expenses 22 800 Bad debts 6 140 Telephone expense 4 980 Water and electricity 25 650 Interest Income 18 000 Additional Information: Depreciation should be provided as follows: 5% on the cost price of buildings. The residual value of the buildings is R100 000. 10% on the reducing balance method of machinery. On 01 January 2019, Brothers Stores purchased additional machinery from Flash Ltd for R110 000. In addition, transport costs of R2 500 and installation costs of R1 500 were incurred to bring the machine into the location and condition to have it ready for use. The machine was ready for use on 01 January; however the business only started using the machine on 01 February 2019. These transactions have not yet been recorded. During the year, the owner paid a supplier from his personal bank account, R14 500. The bookkeeper recorded this transaction by processing a debit to accounts payable and a credit to bank. Stationery and supplies purchased during the year amounted to R800 and R5 200 respectively. This transaction was not yet recorded. A debtor, who owes the entity R2 500, has been declared insolvent. His estate paid 30 cents in the rand and the remainder must be written off as bad. The allowance for doubtful debts can be calculated at 5% of outstanding debtors at year end. The loan was taken out on 01 May 2019 to address cash flow issues. The interest will be paid every three months in arrears starting on 31 July 2019. The owner took stationery home for personal use amounting to R150. A stock count at year-end revealed that the following was on hand: Stationery R300 Supplies R900 You are required to: Prepare the journal entries for the above transactions.