On 1^st October 2021, Madi Annu began a business as a surveyor by investing cash: Ksh- 1,800,000; office equipment, Ksh.280,000 and surveying equipment, Ksh.1,920,000

The following transactions were completed during the month of October of the current year.

1. Oct 2 Purchased for Ksh.2,400,000 land to be used as an office site. Paid Ksh.480,000 in cash and took a mortgage for the balance.

2. Oct 4 Purchased additional surveying equipment costing Ksh.697,500. Paid Ksh.465,000 in cash and the balance on account.

3. Oct 7 Paid Ksh.540,000 cash for a used prefabricated building and moved it on the land for use as an office.

4. Oct 10 Completed a surveying job and immediately collected Ksh.230,000 in cash for the work

.5. Oct 11 Prepaid premium of Ksh.66,000 on an insurance policy covering the surveying equipment against the risks of burglary and fire.

6. Oct 12 Completed a Ksh.165, 000 surveying job for Ace Contractors Limited on credit.

7. Oct 15 Paid Ksh.19,000 for repairs to surveying equipment.

8. Oct 16 Paid mid-month wages for the surveying assistant, Ksh.20,800

9. Oct 17 Completed a Ksh.75,000 surveying job for Berito Real estate Company on credit

10. Oct 20 Received Ksh.165,000 from Ace Contractors Limited for the work done on October 12.

11.Oct 22 Received and recorded as an account payable a Ksh.13,000 bill for for the rental of special and machinery used on the Ace Contractors job.

12. Oct 25 Madi Annu withdrew Ksh.35,000 from the business for personal use.

13. Oct 28 Paid the balance of wages of the surveying assistant, Ksh.20,800

14. Oct 30 paid Ksh.6,500 towards the account payable that arose on Oct 22.

15. Oct 31 paid for surveying permits acquired from the county,Ksh.26,000

Required:

Using the following account titles, record the above transaction in a general journal.

Cash; Accounts Receivable; Prepaid Insurance; Office Equipment; Surveying Equipment;

Building; Land; Accounts Payable; Mortgage Payable; Madi Annu, Capital; Madi Annu

Withdrawals; Surveying Fees Earned; Wages Expense; Machinery Rental Expense;

Permits Expense, Surveying Equipment