Please help complete this journal.

To find GST from total: Divide by 11.

GST is charged at 10%.

Business Name: Mr. Ernest Cline Trading As'Player1 VR Headsets' Ernest began operations on 1 July 2017 under the business name Player1 VR Headsets'. The business retails thetop of the line Virtual Reality headsets and obtains these headsets from their only supplier 'IOl Suplies Corporation'. The business also charges additional services fees for customers who need help with installation and troubleshooting. The business is registered for GST which Ernest pays annually Relevant information: 1. Opening Balances Value Account name Cash Accounts receivable nventory Accounts payable Office Furniture Accum. Depreciation- Office Furniture Office Supplies GST Paid GST Collected Capital 429,651 $17,186 $171,860 534,372 47,262 $23,631 51,155 $35,459 $46,097 $598,473 2. Transactions for the month of January 2018. Date Description The business purchased computer equipment for $3300 (including GST). Paid a 30% cash deposit and borrowed the remainder through a special promotion at ABC bank that charges no interest. Ernest needed to buy his friend, Wade, a birthday present. He bought Wade a birthday cake for $140 (including GST) but was a bit short on cash and decided to draw the amount from the business bank account. 7/1/18 Businss purchased 8 units inventory on credit from usual supplier 'IOl Supplies Corporation' Ernest went out to repair some VR headsets for a client. The job took 9 hours to complete. Ernest invoiced the customer but the customer has yet to settle the full amount. 13/1/18 Online customer paid $9702 (including GST) for some VR headsets and picked up the headsets the same day. 14/1/18 Purchased a delivery van that costs $10395 (including GST). Paid the full amount in cash. 15/1/18 Paid $17236 to 'IOl Supplies Corporation' for amounts previously owing Purchased $21252 of inventory (including GST) from 'IOl Supplies Corporation', with $34 paid as a down payment and the remainder on credit. A new corporate client, 'Artermis Corporation' decides to purchase $19404 (including GST) of VR headsets from the business and paid 50% of the amount in cash with the remainder on credit. 18/1/18 22/1/18 Biness paid $726 of wages to employees. 24/1/18 Billed client for installation services performed. Total invoice came to $132 (including GST). The client has yet to settle their account. 26/1/18 ldebt to the business. The business receives a cash payment from 'Artemis Corporation' for purchases made previously. This amount settles all of Artemis's Customer purchased 21 VR headsets and also paid an additional $176 to get Ernest to help install the VR system. Customer paid the full amount in cash 29/1/18 30/1/18 E decided to pay off all debt outstanding to 'IOl Supplies Corporation' including any payables at the beginning of the month. 31/1/18Paid Insurance Corporation pty. Itd. $297 (including GST) in advance for general business insurance. De Value rice per unit (GST inclusive) Cost per unit (GST inclusive) $231.00 All entries and adjustments can be rounded to the closest dollar ruction -For each of the transactions listed on the Sheet 1- "Description", you will need to complete the corresponding journal entry by filling out the journal below. You must write the Date, Account Name, and fill out the value in the corresponding values in the Debit (Dr) or Credit (Cr)column. There is no need to indent your accounts and also narrations are NOT required -Please ensure that your date format is in dd/mm/ywyy format and that your dates fall between 1 Jan 2018-31 Jan 2018. -Note: The account name used in the journal must come from the drop down menu. -Failure to follow the instructions precisely may result in a loss of marks. The General Journal Chart of accounts Accoun Account Name No 101 Cash 102 Accounts Receivable 103 Invento 104 Office Supplies 111 GST Paid 141 Prepaid Insurance 142 Prepaid Rent 143 Prepaid Interest Expense 151 Computer equipment 152 Accum. Depreciation - Computer Equipment 155 loffice Furniture 156 Accum. Depreciation Office Furniture 158 Motor Vehicle 159 Accum. Depreciation Motor Vehicle 161 Interest Receivable 201 Accounts Payable 222 GST Collected 240 Interest Due 241 Unearned Revenue 242 Wages Payable 243 Utilities Payable 244 Consulting Fees Payable 251 Bank Loan 252 Notes Payable 301 Capital 302 Drawings Date Dr Cr 302 Drawings 401 Sales Revenue 402 Service Revenue 403 Interest Revenue 501 Cost of Good Sold 601 Com 602 Office Supplies Expense 603 Interest Expense 604 Consulting Expense 605 Insurance Expense 606 Rent Expense 607 Sales Commission Expense 608 Utilities Expense 609 Wage Expense 651 Depreciation Expense Motor Vehicle 655 Depreciation Expense Office Equipment 658 Depreciation Expense Computer Equipment r Expense