Napoh Nectar Sdn Bhd has the following accounts in its ledger:

Cash, Accounts Receivable , Supplies; Office equipment; Accounts Payable , Swee Lian, Capital; Intake; Earnings; Rental Expenses; Advertising Spending; Utility Expenses; and Miscellaneous Shopping.

The following are the business transactions of Napoh Nectar Sdn Bhd throughout the month of March 2012:

March 1. Pay rent for the month of March $3,000

3. Pay advertising expenses of $3,300

4. Pay purchase for supplies $1,500

6. Buy office equipment on credit of $3,500

10. Receive a cash payment from the debtor of $4,600

12. Explain the payment to the supplier for the $900 credit purchase

20 Withdraw cash for personal use of $2,000

27. Pay cash for the repair of office equipment $700

30. Pay the phone bill for the current month of $250

31. Send a bill to the customer for the revenue obtained (but not yet received payment) $15,500

31. Pay the electricity bill for the current month of $650

BE REQUIRED:

a. Prepare the journal entry for March 2012