Jim and Jo formed a partnership retailing home appliances and providing air conditioner installation services. They run the business under the name of "Homie". Their price list and unit costs (if applicable) are shown below. Products Price List ($) Unit Cost ($) TV @ $489 (GST Inclusive) @ $220 (GST Inclusive) Washing machine @ $299 (GST Inclusive) @ $143 (GST Inclusive) Air conditioner @ $729 (GST Inclusive) @ $569 (GST Inclusive) Air conditioner installation @ $880 (GST Inclusive) - Homie is registered for GST, and the following transactions occurred during the first five working days of April 2020 (Monday, 6 April - Friday, 10 April 2020). April 6 The business sold two (2) x TV on credit to Deakin College, net 7. Items were delivered on the day. Payment would be received on Monday, 13 April 2020. 7 The business received an advance payment for three (3) x air conditioner installation from La Dida College in Bundoora, VIC. Installations would be performed at the end of the week - Friday, 10 April 2020. 8 The business returned four (4) x faulty washing machine to the supplier purchased in November 2020. Cash refund was received immediately. 8 Jim contributed $50,000 cash to the business. 9 Deakin College exchanged one (1) of the TVs they purchased on the 6th of April with one (1) x air conditioner. 10 Recorded the three (3) x air conditioner installation provided to La Dida College, VIC; which payment was previously received on 7 April 2020. Required: Record the transactions provided above in the general journal provided below and on the following page. Chart of Accounts are provided on the following page.