Dinna runs a business wholesaling baby prams under the name of Bruhm Bruhm Their selling prices and unit costs (if applicable) are shown below. Products Price List ($) @ $44.00 (GST Inclusive) @ $155.00 (GST Inclusive) @ $144.00 (GST Inclusive) Unit Cost ($) $22.00 (GST Inclusive) $77.00 (GST Inclusive) $96.80 (GST Inclusive) Lilacs Susse Ford-E The business is registered for GST, and the following transactions occurred during the month of March 20x1. The business records balance-day adjustments at the end of every month.

1 Mar

20 Mar

31 Mar 31 Mar

The business took out an interest-only business loan totalling $50,000 @ 7% per annum.

The owner took $4,000 for personal use.

The business paid a months salaries. Gross salaries $21,354; PAYG $9,023.

Recorded an estimated of $600 unpaid utilities expense.

3 Mar	The business sold 100 x Lilac on credit to a client, Boozy Pty. Ltd., net 30. The client paid later in the month.
8 Mar	A client, Anida Store, returned ten (10) x unwanted Susse that they purchased in February. The business credited the clients account in full for the ten (10) returned items. No cash refund was issued because the account was still outstanding.

25 Mar

Boozy Pty. Ltd. paid the outstanding balance in full. Please refer to the transaction on 3 March.

31 Mar	Recorded interest accrued for the interest-only business loan @ 7% per annum, obtained on 1 March. Please refer to the transaction on 1 March. Interest is paid on the 1st of every month.
31 Mar	On 20 February, the business made a prepayment of $5,280 (GST Inclusive) to a local radio station for a series of advertisements totalling 40 advertisements to be aired between March and April. By 31 March, 28 ads had been run.

Required:

Record the transactions provided above in the general journal.