Make a General journal for the transactions of Angle Gaming in Mar, the details are below. (using a periodic system, preparing its financial statements on a monthly basis, need to round numbers into integer)

Dr Cr 280,000 450,000 496,800 380,000 443,112 13,500 6,480,000 667,680 80,000 Company name: Angle gaming (Trial Balance at 29 February) Accounts Payable Accounts Receivable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Accumulated Depreciation - Motor Vehicle Allowance for Doubtful Accounts Building Cash Dividends Payable Equipment Interest Receivable Long-term Investment Merchandise Inventory Motor Vehicle Notes Receivable Prepaid Insurance Retained Earnings Salaries Payable Share Capital - Ordinary $1 par value, 5,000,000 shares authorized, 4,000,000 shares issued and 3,985,000 shares outstanding Share Capital - Preference 4%, $100 par value, noncumulative, 50,000 shares authorized, 40,000 shares issued and outstanding Share Premium - Ordinary Share Premium - Preference Share Premium - Treasury Supplies Treasury Shares (15,000 shares) 660,000 96,000 500,000 650,000 555,000 1,800,000 12,000 1,384,808 70,200 4,000,000 4,000,000 560,000 200,000 6,000 6,240 37,500 11,914,420 11,914,420 Mar 1(a) Purchased children laptop toys from AMB Limited, $93,000, terms 1/10, n/30, FOB shipping point. (b)The responsible party paid the freight charges of $400. The goods were collected by the shipping company on 1 March and arrived at Angle Gaming's warehouse on 4 March. 1(c) Sold 15,000 Treasury shares at $2 each. 1(d) Purchased 10% shareholding in CHO Limited, a supplier, as a long-term investment. The fair value of the 10% shareholding was $2,000,000 as at 1 March. The purchase consideration included a $1,800,000 note receivable due from CHO Limited and the related interest receivable balance of $96,000, $94,000 cash and a motor vehicle owned by Angle Gaming. The motor vehicle was originally obtained at $80,000. 1(e) Sold remote control helicopters valued at $298,000 to VIN Limited, a wholesaler, terms n/20, FOB destination. The appropriate party paid delivery charges of $500. The goods were shipped on 1 March and arrived at the warehouse of VIN Limited on 3 March. 2 A 10% share dividend was declared when the market value per share was $2.1. 3 Cash is received from VIN Limited for the remote-control helicopters shipped on 1 March and arrived at the warehouse of VIN Limited on 3 March. 4 Sold kids ride on cars to GAV Limited, $83,300, terms n/30, FOB shipping point. The appropriate party paid freight charges of $315. The goods were shipped on 4 March and arrived at the warehouse of GAV Limited on 6 March. 5 The management determined that the amount due from a customer, TOY Limited, $34,500 is uncollectible as the company has closed down. 6 Purchased supplies of $3,900 on account from JY Printing and Stationery Limited. 7(a) Paid cash to acquired 20,000 shares of its own at $2.3 each. 7(b) Received credit memorandum of $1,200 from AMB Limited for goods purchased in March. 8 Granted GAV Limited an allowance of $980 (original price) due to discrepancy in the color of the ride on cars. 9 Sold flying disc and toy swings to ACT Limited, list price of $82,075 with a 20% trade discount, n/20, FOB shipping point. The responsible party paid freight-charges of $640. The shipping document showed that the goods arrived at the warehouse of ACT Limited on 12 March. 10 Paid AMB Limited for the children laptop toys bought on 1 March and the amount of $140,000 on account for the purchase on 29 February. Purchases terms with AMB Limited in February was 2/10, n/30, FOB shipping point. 11 Paid $108,000 for salary up to 10th March (Tuesday). All employees work a five-day week and are paid every four weeks on the following Wednesday, based on the number of days they have worked in the last four weeks. Employees are entitled to full pay on public holidays but not on Saturday and Sunday. 12 Received payments from GAV Limited, for the March sales. 13 Acquired $100,000 toy musical instruments by signing a 90-day, 5% notes payable. 16 Princess Company Limited, a customer, has financial difficulties and unable to pay the outstanding balance of $210,000. The company has a long-term relationship with Princess, and agreed to accept a 12%, 60-day notes from the customer to settle the outstanding balance. 17 Share dividends were distributed. 21 Paid all dividends declared previously. 25 Received from Sam Limited, $120,000, as the prepayment for the leasing of part of the warehouse for one year from 1 April 2020 to 31 March 2021. 27 Delivered inflatable castle of $39,750 on consignment to VIN Trading Limited. 28 Purchased $23,450 play mats from ODD Company, FOB Destination, terms 1/10, n/45. The shipping document showed that the goods were received on 3rd April 2020. 29 A cash dividend was declared for preference shares and a cash dividend of $0.04 per share was declared for ordinary shares. 30 Received a check of $15,525 from the liquidator of Peter Limited. Peter Limited was closed down in December 2019 and the managing director of Angle Gaming authorized to write off $45,000, being the full amount outstanding in the accounts of Tony Limited, as of then. Dr Cr 280,000 450,000 496,800 380,000 443,112 13,500 6,480,000 667,680 80,000 Company name: Angle gaming (Trial Balance at 29 February) Accounts Payable Accounts Receivable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Accumulated Depreciation - Motor Vehicle Allowance for Doubtful Accounts Building Cash Dividends Payable Equipment Interest Receivable Long-term Investment Merchandise Inventory Motor Vehicle Notes Receivable Prepaid Insurance Retained Earnings Salaries Payable Share Capital - Ordinary $1 par value, 5,000,000 shares authorized, 4,000,000 shares issued and 3,985,000 shares outstanding Share Capital - Preference 4%, $100 par value, noncumulative, 50,000 shares authorized, 40,000 shares issued and outstanding Share Premium - Ordinary Share Premium - Preference Share Premium - Treasury Supplies Treasury Shares (15,000 shares) 660,000 96,000 500,000 650,000 555,000 1,800,000 12,000 1,384,808 70,200 4,000,000 4,000,000 560,000 200,000 6,000 6,240 37,500 11,914,420 11,914,420 Mar 1(a) Purchased children laptop toys from AMB Limited, $93,000, terms 1/10, n/30, FOB shipping point. (b)The responsible party paid the freight charges of $400. The goods were collected by the shipping company on 1 March and arrived at Angle Gaming's warehouse on 4 March. 1(c) Sold 15,000 Treasury shares at $2 each. 1(d) Purchased 10% shareholding in CHO Limited, a supplier, as a long-term investment. The fair value of the 10% shareholding was $2,000,000 as at 1 March. The purchase consideration included a $1,800,000 note receivable due from CHO Limited and the related interest receivable balance of $96,000, $94,000 cash and a motor vehicle owned by Angle Gaming. The motor vehicle was originally obtained at $80,000. 1(e) Sold remote control helicopters valued at $298,000 to VIN Limited, a wholesaler, terms n/20, FOB destination. The appropriate party paid delivery charges of $500. The goods were shipped on 1 March and arrived at the warehouse of VIN Limited on 3 March. 2 A 10% share dividend was declared when the market value per share was $2.1. 3 Cash is received from VIN Limited for the remote-control helicopters shipped on 1 March and arrived at the warehouse of VIN Limited on 3 March. 4 Sold kids ride on cars to GAV Limited, $83,300, terms n/30, FOB shipping point. The appropriate party paid freight charges of $315. The goods were shipped on 4 March and arrived at the warehouse of GAV Limited on 6 March. 5 The management determined that the amount due from a customer, TOY Limited, $34,500 is uncollectible as the company has closed down. 6 Purchased supplies of $3,900 on account from JY Printing and Stationery Limited. 7(a) Paid cash to acquired 20,000 shares of its own at $2.3 each. 7(b) Received credit memorandum of $1,200 from AMB Limited for goods purchased in March. 8 Granted GAV Limited an allowance of $980 (original price) due to discrepancy in the color of the ride on cars. 9 Sold flying disc and toy swings to ACT Limited, list price of $82,075 with a 20% trade discount, n/20, FOB shipping point. The responsible party paid freight-charges of $640. The shipping document showed that the goods arrived at the warehouse of ACT Limited on 12 March. 10 Paid AMB Limited for the children laptop toys bought on 1 March and the amount of $140,000 on account for the purchase on 29 February. Purchases terms with AMB Limited in February was 2/10, n/30, FOB shipping point. 11 Paid $108,000 for salary up to 10th March (Tuesday). All employees work a five-day week and are paid every four weeks on the following Wednesday, based on the number of days they have worked in the last four weeks. Employees are entitled to full pay on public holidays but not on Saturday and Sunday. 12 Received payments from GAV Limited, for the March sales. 13 Acquired $100,000 toy musical instruments by signing a 90-day, 5% notes payable. 16 Princess Company Limited, a customer, has financial difficulties and unable to pay the outstanding balance of $210,000. The company has a long-term relationship with Princess, and agreed to accept a 12%, 60-day notes from the customer to settle the outstanding balance. 17 Share dividends were distributed. 21 Paid all dividends declared previously. 25 Received from Sam Limited, $120,000, as the prepayment for the leasing of part of the warehouse for one year from 1 April 2020 to 31 March 2021. 27 Delivered inflatable castle of $39,750 on consignment to VIN Trading Limited. 28 Purchased $23,450 play mats from ODD Company, FOB Destination, terms 1/10, n/45. The shipping document showed that the goods were received on 3rd April 2020. 29 A cash dividend was declared for preference shares and a cash dividend of $0.04 per share was declared for ordinary shares. 30 Received a check of $15,525 from the liquidator of Peter Limited. Peter Limited was closed down in December 2019 and the managing director of Angle Gaming authorized to write off $45,000, being the full amount outstanding in the accounts of Tony Limited, as of then