Gary Whitmore opened his new retail business of selling scented candles called Flavia Scent Inc., on April 1, 2020 with a cash investment of $15,000. Flavia Scent Inc. follows the fiscal year starting April 1 and adjusts monthly.

The following activities/transactions occurred during the month of April 2020:

April 1	Gary invested $18,000 cash to start the business.
April 1	Gary paid $6000 cash for 6-months rent extending from April 1 till September 30, 2020.
April 2	Paid $1200 cash for a 2-year insurance policy, effective April 1, 2020.
April 2	Hired 2 salespeople for $300 each one, payable on a biweekly basis every other Friday for the 12 days work, Monday till Saturday.
April 3	Paid for Decoration and equipment through a bank note from NBAD Bank for the amount of $70,000. The note is for 5 years and charges 8% interest. (Consider the partial month as a full month).
April 4	Flavia Scent bought 200 candles from Occitane for $7 each, FOB Shipping point, terms 3/10-n/30. The responsible party paid $50 transportation fees.
April 5	Bought $300 worth of supplies from Maliks Bookshop by paying cash.
April 10	Sold 150 candles to Forever Bliss Wedding Planners for $12 each, FOB Destination, terms 1/10-n/60. The responsible party paid $10 shipment fees.
April 12	Sold 2 candles to a walk-in customer for a total of $26 cash. The cost of each candle was $7.
April 13	Gary returned 5 deformed candles to Occitane. (Exclude freight charges in your calculation)
April 14	Gary paid Occitane what it owes.
April 17	Gary withdrew $1000 for his personal use.
April 17	Gary Paid $600 cash to its 2 employees.
April 18	Gary paid $200 for advertising on Facebook.
April 18	Forever Bliss returned 10 candles as they were not ordered (Exclude Freight charges in your calculation).
April 19	Forever Bliss paid in Full.
April 23	Sold 3 candles for $13 each for cash. The cost of each candle was $7.
April 26	Gary purchased a used delivery Truck for $7000 Cash.
April 26	Bought 300 candles from Occitane for $8 each, FOB Destination, terms 3/10-n/30. The responsible party paid $10 transportation fee.
April 28	Sold 100 candles for $10 each for a private dinner party terms 1/10- n/30, FOB shipping point. The cost of 1 candle is $8. The responsible party paid $20 for the shipment.
April 30	Gary invested another $8000 cash in the business.

Journalize the entries on the General Journal of Flavia Scent Inc. It uses the Perpetual Inventory System.