May 1, 2023 T1 Fishin purchases a boat from the dealer for $135,000 plus GST, paid by $10,000 cash, balance by loan (5 years, 6% interest, monthly payments-first pmt May 31) May 1, 2023 T2 Fishin purchases an insurance policy for May 1, 2023 to April 30, 2024 - $2,400, no GST May 1, 2023 T3 Fishin purchases $1,800 of supplies, plus GST on account (the supplies are expected to last 6 months) May 1, 2023 T4 Fishin fuels up the boat - $500 including GST, on account May 2, 2023 T5 First guiding trip, 7 hours, 3 people, GST applicable, on account May 3, 2023 T6 Second guiding trip, 3 days, 4 people, 8 hours per day, plus GST, paid cash May 10, 2023 T7 Fishin pays guide in cash, for all trips ($30 / hour) May 12, 2023 T8 Fishin pays the fuel supplier in full May 13, 2023 T9 Customers from first trip pay 50% of amount charged May 31, 2023 T10 Fishin counts the supplies and there is only $1,200 remaining May 31, 2023 T11 Record depreciation on the boat ( 8 year useful life, no salvage value) Calculate ROA at May 31, 2023 - Insert Answer Below 0.011815406 55 For the 11 transactions above, record the appropriate entries on the "Journal" sheet 5 Once you have all the transactions entered, calculate a balance for each account by adding up all of the debit and credit entries 40 Type the balance of each account into the respective cell on the "Fishin Stmt" sheet