On January 1, 2022, Anne Kusuma founded a Muslimah Salon based in Palembang city. The following are transactions that occurred during the first month of the business venture: 2022, January 2 4 8 15 20 21 25 29 31 31 31 31 31 31 Miss ANNE made a deposit of IDR 20,000,000; Salon Equipment Rp. 7,000,000; and Salon Equipment Rp. 30,000,000 as the initial capital deposit from the establishment of a Muslimah Salon business. Paid rent for the salon for the next six months Rp. 12,000,000 (recorded as prepaid rent) Buying a motorized vehicle needed for a salon business for 31 Rp. 24,000,000. Down payment IDR 6,000,000,- the rest will be paid with interest-free installments for the next 5 months. Miss ANNE gave a promo for facial make-up services for 10 people Graduation @ IDR 350,000 which will be graduated today with due date payment no later than one week in advance Revenue from salon services for periods 1-15 is IDR 6,000,000 cash Received cash from the client for services on January 15, Bp. 3,500,000. Obtained orders for bridal makeup services and equipment rental services other brides with a contract value of Ro, 35 million, which will be held on January 31. Down payment of Rp. 30,000,000 has been received for the order. Purchased salon equipment for IDR 5,000,000 on credit Revenue from salon services for the period 16-31 is IDR 10,000,000 in cash. Adjusted data at the end of the month are presented as follows: 2022, January Received payment of bridal makeup services according to the agreed contract January 25th. Paying electricity bills of IDR 600,000, bills for water usage IDR. 300,000 and telephone bill Rp. 300,000 for January in cash. The salaries of 4 salon employees are IDR 2,500,000 each, still outstanding at the end of the January period. The salary will be paid on date February 1st. After doing an inventory of salon equipment at the end of the month running, it is known that salon equipment has been used up is worth Rp. 4,500,000. Depreciation on salon equipment at the end of the current month is recorded in the amount Rp. 250,000, while the vehicle depreciation is Bp. 400,000 records the rent expense used in January 2022 Requested. a) Record the transactions that occurred during January 2022 in the General Journal. b) Record the transactions that occurred during January 2022 into the Journal Adjustment. Use the following account numbers and names when recording transactions: Account number 1111 1112 1113 1114 1121 1122 1131 1132 2001 2002 2003 3001 4001 5001 5002 5003 5004 5005 5006 5007 5008 Account name Cash accounts receivable Prepaid lease Salon supplies Salon equipment Equipment Depreciation Accumulation Vehicle Accumulated depreciation of vehicles Account payable Salary debt Prepaid income Capital Miss ANNE Services revenue Salary expense Equipment Expenses Rental expenses Electrical Load Water Load Phone Expense Equipment Depreciation Expense Vehicle Depreciation Expenses