Just need help with the General Journal.

Business Name: Mr. Ernest Cline Trading As 'Player1 VR Headsets' Ernest began operations on 1 July 2017 under the business name 'Player1 VR Headsets'. The business retails the top of the line Virtual Reality headsets that retails for $550 (including GST) and costs $275 (including GST) to purchase from a supplier 'IOl Supplies Corporation'. Ernest also does installation and maintenance work to which he charges $165 (including GST) per hour for his time. The business is currently operating in Melbourne's South-East next to Deakin University. The business is registered for GST which Ernest pays annually. Relevant information: 1. Player1 VR Headsets has the following opening balances at the 1 January in the current year: Account name Cash Accounts receivable nvento Accounts payable Office Furniture Accum. Depreciation- Office Furniture Office Supplies GST Paid GST Collected Owner's Capital Value $255,350 $51,070 $13,250 $63,838 $154,320 $30,864 $5,157 $12,660 $36,479 $360,626 2. Transactions for the month of January in the current year (all dollar amounts include GST where applicable) Date Description The business purchased computer equipment for $13200 (including GST), Paid a 20% cash deposit and borrowed the remainder through a special promotion at ABC bank that charged no interest. The computer is expected to last 5 years. Paid for 2 months worth of vehicle insurance $4092 (including GST). Ernest needed to buy his friend, Wade, a birthday present. He bought Wade a birthday cake for $88 (including GST) but wasa 2/1/18 bit short on cash and decided to use the cash from the business. 7/1/18 Bss purchased 66 units inventory on credit from usual supplier 'IOl Supplies Corporation 9/1/18 Bsinss paid $6107 of wages to employees. 10/1/18 12/1/18 The business pays back a further $9747 off the loan owing to ABC bank. This payment did not include any interest. 13/1/18 Customer purchased $11550 (including GST) worth of product. Customer paid the amount in full up front. Online customer paid $5500 (including GST) for some VR headsets. As part of a special promotion Ernest went and delivered the product to the customers house personally. 15/1/18 Paid $664 to 'IOl Supplies Corporation' for amounts previously owing. Purchased $26015 of inventory (including GST) from 'IOI Supplies Corporation, with 20% paid as a down payment and the remainder on credit. Customer purchased $2200 (including GST) worth of VR headsets and paid 50% of the amount in cash and the remainder on credit. Ernest mistakenly used the business debit card to pay for fuel for his car. The petrol is a private expense, and came to $99 including GST Billed client for installation services performed total invoice came to $330 (including GST). The client has yet to settle their account. Sold 43 units to Artemis Corporation, a corporate client, who wants to use VR headsets as part of their marketing campaign. The cilent paid 70% up front in cash while the remainder was on credit. Ernest went out to repair some VR headsets for a client. The job took 8 hours to complete. Ernest wrote an invoice to the amount of $1320 (including GST). The customer settled the invoice on the spot and paid cash The business receives a cash payment from Artemis Corporation for purchases made previously. This amount settles all of Artemis's debt to the business. 18/1/18 20/1/18 21/1/18 22/1/18 24/1/18 26/1/18 29/1/18 30/1/18 31/1/18 decided to pays off all debts outstanding to 'IOl Supplies Corporation' including any payables at the start of the month. Received bill from a business consulting agency for consulting work performed during the month. The amount payable is $374 (including GST). The business will pay for it in a weeks' time At the end of the month, the business owed it's employees $10036 worth of unpaid wages. ditional information Value Description Selling price per unit (GST inclusive) Cost per unit (GST inclusive) Service Revenue per hour (GST inclusive) At the end of the period, only $4962 of office supplies remained Depreciation for Office Furniture is calculated at 20% per year All entries and adjustments can be rounded to the closest dollar $550 $275 $165 For each of the transactions listed on the Sheet 1- "Description", you will need to complete the corresponding journal entry by filling out the journal below You must write the Date, Account Name, and fill out the value in the corresponding values in the Debit (Dr) or Credit (Cr) column. There is no need to indent your accounts and also narrations are NOT required Please ensure that your date format is in dd/mm/yyyy format and that your dates fall between 1 Jan 2018-31 Jan 2018. -Please leave a blank row/line inbetween each transaction. -Note:The account name used in the journal must come from the drop down menu. Failure to follow the instructions precisely may result in a loss of marks. The General Journal Chart of accounts Account Account Name No Date Accounts Dr 1,300 Cr 01/01/2018 Computer Equipment 101 Cash 102 Accounts receivable 103 Invento 104 Office Supplies 111 GST Paid 141 Prepaid Insurance 142 Prepaid Rent 143 Prepaid Interest 151 Computer equipment 152 Accum. Depreciation Computer Equipment 155 Office Furniture 156 Accum. Depreciation-Office Furniture 158 Motor vehicle 159 Accum. Depreciation Motor vehicle 161 Interest Receivable 201 Accounts Payable 222 GST Collected 240 Interest Due 241 Unearned Revenue 242 Wages Payable 243 Utilities Payable 244 Consulting Fees Payable 251 Bank Loan GST Paid Cash Bank Loan 200 02/01/2018 Motor Vehicle GST Paid Cash 05/01/2018 Wages Payable Capital 07/01/2018 Invento GST Paid Accounts Payable 09/01/2018Wage Expense 6,107 6,109 Cash 10/01/2018 Cash 5,500 5,000 500 Sales Revenue GST Collected Sales Revenue GST Collected 500 243 Utilities Payable 244 Consulting Fees Payable 251 Bank Loan 252 Notes Payable 301 Capital 302 Drawings 401 Sales Revenue 402 Service Revenue 403 Interest Revenue 501 Cost of Good Sold 601 Computer Expense 602 Office Supplies Expense 603 Interest Expense 604 Consulting Expense 605 Insurance Expense 606 Rent Expense 607 Sales Commission Expense 608 Utilities Expense 609 Wage Expense 651 Depreciation Expense Motor Vehicle 655 Depreciation Expense - Office Equipment 658 Depreciation Expense Computer Equipment 12/01/2018 Accounts Payable Cash 13/01/2018Cash 11,550 Sales Revenue GST Collected 15/01/2018 Accounts Payable Cash 17/01/2018 Invento GST Paid Cash 18/01/2018 Sales Revenue 2,200 Cash Accounts Receivable GST Collected 200 20/01/2018 Cash Service Revenu 330 21/01/2018 Unearned Revenue Service Revenue GST Collected 22/01/2018 Sales Revenue Cash Accounts receivable GST Collected 24/01/2018 Cash 1,320 Service Revenue 24/01/2018 Cash 1330 Service Revenue GST Collected 26/01/2018Cash Accounts receivable 29/01/2018 Accounts Payable Cash 30/01/2018 Utilities Expense GST Paid Accounts Payable 31/01/2018 Interest Receivable Interest Revenue Business Name: Mr. Ernest Cline Trading As 'Player1 VR Headsets' Ernest began operations on 1 July 2017 under the business name 'Player1 VR Headsets'. The business retails the top of the line Virtual Reality headsets that retails for $550 (including GST) and costs $275 (including GST) to purchase from a supplier 'IOl Supplies Corporation'. Ernest also does installation and maintenance work to which he charges $165 (including GST) per hour for his time. The business is currently operating in Melbourne's South-East next to Deakin University. The business is registered for GST which Ernest pays annually. Relevant information: 1. Player1 VR Headsets has the following opening balances at the 1 January in the current year: Account name Cash Accounts receivable nvento Accounts payable Office Furniture Accum. Depreciation- Office Furniture Office Supplies GST Paid GST Collected Owner's Capital Value $255,350 $51,070 $13,250 $63,838 $154,320 $30,864 $5,157 $12,660 $36,479 $360,626 2. Transactions for the month of January in the current year (all dollar amounts include GST where applicable) Date Description The business purchased computer equipment for $13200 (including GST), Paid a 20% cash deposit and borrowed the remainder through a special promotion at ABC bank that charged no interest. The computer is expected to last 5 years. Paid for 2 months worth of vehicle insurance $4092 (including GST). Ernest needed to buy his friend, Wade, a birthday present. He bought Wade a birthday cake for $88 (including GST) but wasa 2/1/18 bit short on cash and decided to use the cash from the business. 7/1/18 Bss purchased 66 units inventory on credit from usual supplier 'IOl Supplies Corporation 9/1/18 Bsinss paid $6107 of wages to employees. 10/1/18 12/1/18 The business pays back a further $9747 off the loan owing to ABC bank. This payment did not include any interest. 13/1/18 Customer purchased $11550 (including GST) worth of product. Customer paid the amount in full up front. Online customer paid $5500 (including GST) for some VR headsets. As part of a special promotion Ernest went and delivered the product to the customers house personally. 15/1/18 Paid $664 to 'IOl Supplies Corporation' for amounts previously owing. Purchased $26015 of inventory (including GST) from 'IOI Supplies Corporation, with 20% paid as a down payment and the remainder on credit. Customer purchased $2200 (including GST) worth of VR headsets and paid 50% of the amount in cash and the remainder on credit. Ernest mistakenly used the business debit card to pay for fuel for his car. The petrol is a private expense, and came to $99 including GST Billed client for installation services performed total invoice came to $330 (including GST). The client has yet to settle their account. Sold 43 units to Artemis Corporation, a corporate client, who wants to use VR headsets as part of their marketing campaign. The cilent paid 70% up front in cash while the remainder was on credit. Ernest went out to repair some VR headsets for a client. The job took 8 hours to complete. Ernest wrote an invoice to the amount of $1320 (including GST). The customer settled the invoice on the spot and paid cash The business receives a cash payment from Artemis Corporation for purchases made previously. This amount settles all of Artemis's debt to the business. 18/1/18 20/1/18 21/1/18 22/1/18 24/1/18 26/1/18 29/1/18 30/1/18 31/1/18 decided to pays off all debts outstanding to 'IOl Supplies Corporation' including any payables at the start of the month. Received bill from a business consulting agency for consulting work performed during the month. The amount payable is $374 (including GST). The business will pay for it in a weeks' time At the end of the month, the business owed it's employees $10036 worth of unpaid wages. ditional information Value Description Selling price per unit (GST inclusive) Cost per unit (GST inclusive) Service Revenue per hour (GST inclusive) At the end of the period, only $4962 of office supplies remained Depreciation for Office Furniture is calculated at 20% per year All entries and adjustments can be rounded to the closest dollar $550 $275 $165 For each of the transactions listed on the Sheet 1- "Description", you will need to complete the corresponding journal entry by filling out the journal below You must write the Date, Account Name, and fill out the value in the corresponding values in the Debit (Dr) or Credit (Cr) column. There is no need to indent your accounts and also narrations are NOT required Please ensure that your date format is in dd/mm/yyyy format and that your dates fall between 1 Jan 2018-31 Jan 2018. -Please leave a blank row/line inbetween each transaction. -Note:The account name used in the journal must come from the drop down menu. Failure to follow the instructions precisely may result in a loss of marks. The General Journal Chart of accounts Account Account Name No Date Accounts Dr 1,300 Cr 01/01/2018 Computer Equipment 101 Cash 102 Accounts receivable 103 Invento 104 Office Supplies 111 GST Paid 141 Prepaid Insurance 142 Prepaid Rent 143 Prepaid Interest 151 Computer equipment 152 Accum. Depreciation Computer Equipment 155 Office Furniture 156 Accum. Depreciation-Office Furniture 158 Motor vehicle 159 Accum. Depreciation Motor vehicle 161 Interest Receivable 201 Accounts Payable 222 GST Collected 240 Interest Due 241 Unearned Revenue 242 Wages Payable 243 Utilities Payable 244 Consulting Fees Payable 251 Bank Loan GST Paid Cash Bank Loan 200 02/01/2018 Motor Vehicle GST Paid Cash 05/01/2018 Wages Payable Capital 07/01/2018 Invento GST Paid Accounts Payable 09/01/2018Wage Expense 6,107 6,109 Cash 10/01/2018 Cash 5,500 5,000 500 Sales Revenue GST Collected Sales Revenue GST Collected 500 243 Utilities Payable 244 Consulting Fees Payable 251 Bank Loan 252 Notes Payable 301 Capital 302 Drawings 401 Sales Revenue 402 Service Revenue 403 Interest Revenue 501 Cost of Good Sold 601 Computer Expense 602 Office Supplies Expense 603 Interest Expense 604 Consulting Expense 605 Insurance Expense 606 Rent Expense 607 Sales Commission Expense 608 Utilities Expense 609 Wage Expense 651 Depreciation Expense Motor Vehicle 655 Depreciation Expense - Office Equipment 658 Depreciation Expense Computer Equipment 12/01/2018 Accounts Payable Cash 13/01/2018Cash 11,550 Sales Revenue GST Collected 15/01/2018 Accounts Payable Cash 17/01/2018 Invento GST Paid Cash 18/01/2018 Sales Revenue 2,200 Cash Accounts Receivable GST Collected 200 20/01/2018 Cash Service Revenu 330 21/01/2018 Unearned Revenue Service Revenue GST Collected 22/01/2018 Sales Revenue Cash Accounts receivable GST Collected 24/01/2018 Cash 1,320 Service Revenue 24/01/2018 Cash 1330 Service Revenue GST Collected 26/01/2018Cash Accounts receivable 29/01/2018 Accounts Payable Cash 30/01/2018 Utilities Expense GST Paid Accounts Payable 31/01/2018 Interest Receivable Interest Revenue