no.	Acc. Description
101	Cash at bank
102	Accounts receivable
130	Motor vehicles (s)
201	Accounts payable
210	Bank loan
301	Share capital
401	Revenue
510	Rent expense
520	Electricity expense
530	Advertising expense (s)
540	Bank charges (s)
550	Interest expense (s)
560	Wages expense

Prepare general journal for the following:

30/3 - Entered into a contract for delivery of electric vehicle, at a cost of $49,000 which is to be used for the business. The vehicle will be delivered in 2 weeks time. No cash payments have yet been made in relation to the contract.

30/3 - Invoice received from the Trees association for advertising of $1,400. The invoice was paid by transfer from the business bank account