PART A: Pass Journal Entries Bernese Dockyard is a boat repair yard. During April 2019, the transactions were as follows: April 05 - Loan taken from TD Bank of $60,000 - out of which $25,000 were withdrawn for business purposes immediately and remaining left in the Bank Account April 09 - Paid rent for the month $8,000 and accrued rent expenses were $1,600 April 12 - Made repairs to Elene's boat and got paid in full for $2,300 April 18 - Placed advertisement online for $200, payment to be made in next 15 days April 25 - Sent cheque to the online advertisement company in payment of the liability incurred on April 18. Please record journal entries for the same using the excel template uploaded on ilearn. PART B: Prepare General Ledger (1.5%) PART C: Prepare Trial Balance (2%)