Paul Gee Limited buys and resells machines. Paul Geel is known to buy and sell in the City. During the year, the following took place. Record the journal entries for these transactions. \begin{tabular}{|l|l|} \hline \begin{tabular}{l} Jan \\ 15 \end{tabular} & \begin{tabular}{l} Bought a machine for resale for $93,000 plus 5% GST. The amount is payable in 30 days. The company \\ uses a perpetual inventory system. \end{tabular} \\ \hline \begin{tabular}{l} Jan \\ 30 \end{tabular} & \begin{tabular}{l} Sold the machine for $245,000 plus 5% GST cash including a five-year warranty. Based on past \\ obligation. \end{tabular} \\ \hline \begin{tabular}{l} Jan \\ 30 \end{tabular} & Paid the sales tax amount owing. \\ \hline \begin{tabular}{l} Feb \\ 15 \end{tabular} & Paid for the machine purchased on Jan 15. \\ \hline \begin{tabular}{l} Mar \\ 27 \end{tabular} & \begin{tabular}{l} Paul Geel must repair the machine under warranty. The company uses $200 in parts from its own \\ inventory. \end{tabular} \\ \hline \end{tabular} Accounts Payable Accounts Receivable Cash Cost of Goods Sold Estimated Warranty Liability GST Payable GST Recoverable Interest Expense Interest Payable Merchandise Inventory Notes Payable Parts Inventory Salaries Expense Sales Revenue Unearned Revenue Utilities Expense Warranty Expense