i. Van drivers salary RM1,500 still not yet paid.

ii. Electricity was paid in advance for RM150.

iii. Increase the allowance for doubtful debts by RM91.

iv. Depreciation are calculated and recorded based on per month. Furniture and Fixtures RM RM155; Office Equipment RM120.

v. Petrol card for travelling expenses still accrued RM298.

vi. Interest income from CIMB accrued RM170.

vii. Make payment for bookstores Cuckoo water dispenser rental RM360. The monthly rental is RM120 per month.

viii. Part of the bookstore premise being rent out to Ms Alice the florist for RM200 per month still not yet received.

Required: General Journal (8 marks)