Jarrell Ltd has two customers that are very different: One customer receives a discount of 3% when paying her account of $2,300 (including GST); while another customer is charged a penalty of 5% for failing to pay his account of $1,800 (including GST). Required: Prepare the journal entry for recording (a) the customer's payment, and (b) the penalty charged to the other customer. Use the answer template below or upload your answer in a Word document. A BIT GO # Jarrell Ltd's General Journal: Date (a) US X2 x Account Names Debit Credit (b) (To recognise the receipt of a customer's payment of her account) (To recognise a penalty charged to a customer for failing to pay his account) (Alt + A) I 5 3 marks