First transaction On 2 January 2023, Imogen issued Cheque no. 4077 to Office Supplies Warehouse for the purchase of $3,300 (includes 10% GST) worth of equipment. The GST tax code for this transaction is CAP. Transactions from early January 2023 2 Obtained a loan of $13,000 from Uncle Leonardo (a family relative of Imogen Chadwick) at a simple interest rate of 10% per year, Cheque No. 186, ID #CR000001. The principal and interest on the loan are payable in six months time. 3 Purchased 7 units Mieca camera lenses from Pony at $869 each (includes 10% GST), Purchase #316, Supplier Inv#954. Issued Cheque No. 4078 for $3,500 to this supplier for this particular invoice at the time of the purchase. 4 Received.

PREPARE A TRIAL BALANCE JOURNAL ENTRIES FOR ABOVE TRANSACTIONS.