It needs to be recorded in the General Journal format. From January 2019 to May 2020.

It must be labelled from Date, Accounts and Debit and Credit.

3 Purchased a machine at a cost of $370,000 plus 5 percent GST, signing a 6 percent, 180-day note payable for that amount. 29 Recorded the month's sales of $1,570,000 (excludes PST and GST), 90 percent on credit and 10 percent for cash. Sales amounts are subject to 8 percent PST and 5 percent GST. Jan. Feb. 5 Paid January's PST and GST to the appropriate authorities. 28 Borrowed $4,000,000 on a 4 percent note payable that calls for annual instalment payments of $400,000 principal plus interest. 3 Paid the six-month, 6 percent note at maturity. 30 Purchased inventory for $270,000 plus GST, signing a six-month, 6 percent note payable. 31 Accrued warranty expense, which is estimated at 3 percent of annual sales of $9,400,000. Jul. Nov. Dec. 31 Accrued interest on all outstanding notes payable. Make a separate interest accrual entry for each note payable. 2020 Feb. 28 Paid the first instalment and interest for one year on the long-term note payable. 31 Paid off the 6 percent note plus interest at maturity. May