Module Electronic Sales and Repairs had the following transactions for the year ended 30 June 2020: This business is registered for GST

1 July 2019	Created a provision for warranties for $6,000. None had previously existed.
1 April 2020	Agreed to accept a 60-day (due date fixed) bill of exchange from Zed Manufacturers in relation to an overdue account payable of $5,800, together with interest at 5% per year.
30 May 2020	Module Electronic Sales and Repairs pays the bill payable to Zed Manufacturers.
14 June 2020	A successful claim was made by a customer for a fault in an electronic device they had previously purchased. The electronic device was under warranty. The cost to rectify the fault was $275 including GST which was paid in cash.
30 June 2020	The payroll and payroll deductions for June 2020 were as follows: Gross wages $52,600 PAYG tax $12,200 Superannuation contributions $4,750 Medical insurance $3,400

Required:

Prepare general journal entries to record the above transactions. Narrations are not required.