1. On 28 June 2020, a purchase order was received from a customer, for goods worth RM460,000. The customer paid a deposit of RM100,000. Beccam Bhd promised to deliver the product by 3 July 2020. This value of RM460,000 was recorded as sales during the year.
2. The 10% Bank Loan (5,000,000) was repaid in full on its due date, 31 March 2020. Interest was payable semi-anually on 31 March and 30 September. The repayment and final interest for the second half year were not yet accounted for.

State the journal entry for each of the above statement.