i just need to make a genral journal for the month of april and thise are all the accounts

150,000 The Cub Canada has the following transactions for the month of April, 2019. The company has experienced a five (5) percent return rate of sales and uses the perpetual inventory system. April | Club Canada purchased merchandise on account from Kai Supply for $83,000, terms 1/10/30. FOB shipping point. April 1 Purchased $20,000 of office supplies on account. April 2 Issued 5.000 common shares for $20 each and land valued at $150,000 5,000 V20= 10,000 April 3 Borrowed $150,000 from the bank due 2024. 6 percent interest rate. 1 -159.83 April 4 The appropriate party paid th $300 freight on the April 1 purchase from Kai Supply. -160,000 April 4 Paid the first two (April and May) month's rent for an annual lease of office space of $3,000 per month April 4 Returned $3,000 of merchandise to Kai Supply purchased on April 1. April 5 Purchased $90,000 of equipment for $25,000 cash and the balance on account. April 6 Paid a cash dividend of $55,000 to the preferred stock shareholders. April 7 Sold $20,000 of merchandise on account to Tom Supply LTD., terms 1/30 FOB destination. The cost of the merchandise was $8,575. April 8 Paid for an advertisement in a local paper, $500. April 9 The appropriate party paid the $300 freight on the April 7 sale. April 10 Tom Supply LTD., returned $400, the merchandise originally cost $180. The merchandise was restored to inventory. April 11 Purchased office supplies for $7,000. Paid cash. April 12 Purchased merchandise on account from Mike Supply for $42,000, terms 1/10, n/30, FOB destination April 13 Paid for several advertising spots on the local radio station, $5,000. Advertising spots to begin July, 2019. April 14 The appropriate party paid the $500 freight on the April 12 purchase from Mike Supply. April 15 Paid employees wages of $17,000 for the first two weeks of work. April 16 Tom Supply Ltd., paid their account in full. April 18 Paid Mike Supply Ltd., the amount owning from the April 12 purchase. April 20 Paid $9,000 for the current month's office expenses. April 23 Sold merchandise for $42,000 on account to Pigeon Supply LTD, terms 3/10, n/30 FOB shipping point. The cost of the merchandise was $21,840 April 26 Paid annual insurance policy with coverage up to April 1, 2020 for $6,000 April 27 Gave Pigeon Supply Lid., a $100 allowance for damaged goods purchase April 23. April 30 Paid employees $17,000 for the last two weeks of work. April 30 Made a payment to the bank of $625 for interest on the bank loan and $1700 to pay on the amount owing to the bank. April 30 Paid Canada revenue Agency $4,200 for an income tax installment for the month of April. April 30 Received a utility bill for $900, due May 15, 2019. April 30 A physical inventory count was taken and determined that the physical count was $4,000 less than the balance in the "T" account inventory. Prepare the general Journal adjusting entry Additional Information: - adjusting entries 3800 30,79.28 1. Employees worked the last three days in April but won't be paid until the first week in May. Employees earn $800 per day - D 2. Unused office supplies on April 30 cost $18.800,- peoroded 3. In April, Club Canada entered into an agreement with ACE Company to be their sole distributer of their products. Instructions #1 For 1.0% record the April transactions and any adjustments in the General Journal. PAGE 2 Instructions #1 For 1.0% record the April transactions and any adjustments in the General Journal