General Journal of Smith Ltd the two journal entries that have yet to be posted:
Date	General ledger account name affected by the transaction:	Dr	Cr
29/3/19	Dr Machinery	450 000
	Cr Loan payable		450 000
	( to record the purchase of machinery)
29/3/19	Dr Cash	50 000
	Dr Accumulated depreciation - machinery	470 400
	Dr Loss on sale	19 600
	Cr Machinery		540 000
	( to record the sale of an item of machinery)

Cash
		$			$
01/3/19	Opening balance	245,000	29/3/19	Accounts payable	220,200
29/3/19	Accounts receivable	300,980

Machinery
		$			$
01/3/19	Opening balance	1,450,000

Accumulated depreciation - Machinery
			$			$
				01/3/19	Opening balance	680,000
				29/3/19	Depn expense	63,000

Loan payable
			$			$

Gain/Loss on sale of machinery
			$			$

The balances, of the above GL accounts, to be included in the SFP, as at 31/3/19, would be: